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Slovenia Publishes FAQ on CbC Reporting

25 January 2017

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Approved Changes

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Slovenia

Slovenia's Ministry of Finance has published an FAQ on Country-by-Country (CbC) reporting requirements. Key points of the FAQ include: Slovenia will exchange CbC reports through the Multilateral Competent Authority Agreement for the exchange of Country-by-Country reports, which Slovenia has signed and ratified (no agreement required for exchange at EU level); Slovenia's CbC reporting requirements are regulated by amendments to the Tax Procedures Act, which transposed Council Directive (EU) 2016/881 ({News-2016-10-12/A/3- previous coverage}); The required content of the CbC report is in line with Action 13 and the EU rules, and for the additional information reported in Table 3, the information...