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Slovenia Regulates APA Procedures

23 January 2017

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Approved Changes

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Slovenia

Slovenia has published the regulations for the country's advance pricing agreement (APA) procedures, which are available in Slovenia from 1 January 2017.The regulation sets out the four main steps: Preparation, which includes the filing of a written initiative with the tax authority providing: Details of the taxpayer; Details of the related parties entering into the transaction(s) to covered; The type of APA (unilateral, bilateral, or multilateral); A brief presentation of the organization structure of the taxpayer and its group; A brief description of the transactions; and The proposed methods for the determination of transfer prices; Filing an application for the...