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Slovenia Proposes New APA rules and other Tax Procedures Amendments

15 September 2015

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Proposed Changes

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Slovenia

On 28 August 2015, the Slovenian Ministry of Finance issued proposed amendments to the law on tax procedures. One of the main proposals is the introduction of a process for negotiating advance pricing agreements (APA), which are currently not available in Slovenia. Under the proposal, taxpayers would be able to submit a request for negotiation of a unilateral, bilateral or multilateral APA. The tax authorities would be required to respond as to whether a request is accepted within 30 days of receipt. Other proposals include measures to simplify tax compliance and collection, implement EU Directive 2014/107 amending the Mutual Assistance...