Slovenia's Ministry of Finance has announced proposals for improving the tax system, including amendments to the Corporate Income Tax Act, Personal Income Tax Act, and the Value Added Tax Act. The different amendment acts for the proposals were published on the proposed regulations website for comment on 29 April 2021. With respect to corporate income tax, one of the key proposals is the introduction of new rules in relation to the anti-tax haven provisions referencing a blacklist of low-tax jurisdictions (less than 12.5%). Under the proposal, a new article would be added that contains references to a list of low-tax...