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Slovenia Publishes Law for Ratification of BEPS MLI

28 February 2018

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Treaty Development

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Slovenia

On 26 February 2018, Slovenia published in the Official Gazette the Law for the ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The Law will enter into force 15 days after it was published. The MLI itself will enter into force on the first day of the fourth month after the ratification instruments of five signatories have been deposited. To date, four jurisdictions have deposited their ratification instruments and Slovenia will likely be the fifth (list of signatories and ratification status). Once the MLI is in force, it will...