Slovenia published the Minimum Tax Act in the Official Gazette on 21 December 2023, which provides for the implementation of the Pillar 2 global minimum tax in accordance with Council Directive (EU) 2022/2523 of 14 December 2022 (previous coverage). The Minimum Tax Act includes measures for the income inclusion rule (IIR) and the undertaxed payment/profit rule (UTPR) in order to ensure a minim…