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Slovenia Issues FAQ on Mutual Agreement Procedures

21 August 2015

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Approved Changes

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Slovenia

On 17 August 2015, the Financial Administration of Slovenia published a list of frequently asked questions (FAQ) on using mutual agreement procedures to resolve issues where a Slovenian taxpayer believes that the provisions of an applicable tax treaty have not been properly applied. Key points of the FAQ are summarized as follows: Slovenian tax residents may lodge MAP requests with the Slovenian Ministry of Finance (competent authority); Request may be lodged if a taxpayer believes either or both of the relevant competent authorities have not properly applied the provisions of the treaty; Requests must generally be lodged within 3 years...