Slovenia has published new guidance on the upcoming requirements on reportable cross-border tax planning arrangements as per Council Directive (EU) 2018/822 of 25 May 2018 (DAC6). Slovenia transposed the directive through the Act amending the Tax Procedures Act, which was published in June 2019. The guidance covers what a cross-border arrangement is, the reporting obligations for intermediaries and taxpayers and what should be reported, the deadlines for reporting, the sanctions for failing to fulfill reporting obligations, and the hallmarks of reportable arrangements. The reporting requirements apply from 1 July 2020, with initial reporting required by 31 August 2020 in respect...