OrbitaxSlovenia Publishes Law Amending Corporate Income Tax Act Including New Measures for Non-Cooperative Jurisdictions and Reverse Hybrids
|Approved Changes|Slovenia
Slovenia has published the Law of 20 October 2021 on amendments to the Corporate Income Tax Act, including amendments in relation to defensive measures for low-tax and non-cooperative countries and jurisdictions, as well as reverse hybrid mismatch rules and other measures.
Low-Tax and Non-Cooperative Countries and Jurisdictions
One of the key amendments is the addition of a new Chapter III.…
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