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Corporate Income Tax Law amended – withholding tax

|Approved Changes|Slovenia
Slovenia

On 6 June 2008, an amendment the Corporate Income Tax Law (CITL) was published in the Official Gazette. It entered into force on 7 June 2008. The most important changes are summarized below.

Exemption from withholding tax on interest

Previously, the exemption from withholding tax on outbound interest payments applied only to inter-bank interest. As a result …

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