OBS_VALUE: <ul><li><a href=https://narodne-novine.nn.hr/clanci/sluzbeni/2004_12_177_3067.html target=_blank>Law on Corporate Income Tax(Zakon o porezu na dobit, Official Gazette of the Republic of Croatia, no. 177/2004, adopted on 15 December 2004, last amended on 3 October 2022, Articles 3 - 5)</a></li></ul>