On 8 December 2017, Slovenia published the law of 28 November 2017 to amend and supplement the Corporate Income Tax Act. The measures include:
- The addition of Article 15b, which provides that the amounts of revaluation of financial instruments that are not recognized in the income statement, but in the statement of other comprehensive income, are included in the tax base upon disposal, replacement, or other settlement or termination; and
- Amendments to the Lump-sum Expense Deduction Scheme f…