The Slovenian government has proposed the implementation of amendments made to the EU Parent-Subsidiary Directive into domestic law. The amendments include that the participation exemption provided for in the Directive will not be granted if: A profit distribution made by a subsidiary to its parent company is deductible in the Member State of the subsidiary (hybrid mismatch); or An arrangement or a series of arrangements are put in place with the main purpose or one of the main purposes of receiving a tax benefit and not for valid commercial reasons that reflect economic reality. The government has also proposed aligning...