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Slovenia Consulting on Regulation for Implementing Amendments to Tax Procedures Act including for CbC Reporting

02 May 2017

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Approved Changes

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Slovenia

The Slovenia Ministry of Finance has opened a public consultation that ends 5 May 2017 on a draft regulation proposal for the implementation of certain aspects of amendments to the Tax Procedures Act, including in relation to the information submission requirements for Country-by-Country (CbC) reporting, U.S. FATCA, and the OECD Common Reporting Standard (CRS). With regard to Slovenia's CbC reporting requirements ({News-2017-01-25/A/5- previous coverage}), the regulation proposal details the required content and submission of both the CbC notification and the CbC report. The CbC notification on the reporting entity for a group is to be submitted in electronic form together...