On 22 November 2023, the Slovenian Government approved several laws during the 81st regular session, including the draft Minimum Tax Act, 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 draft Minimum Tax Act was submitted in parliament on 24 November 2023 under an urgent procedure, including measures for an income inclusion rule (IIR) and the undertaxed payment/profit rule (UTPR) in order to ensure a minimum tax level of 15% for MNE groups with annual consolidated revenue of at least EUR 750 million...