Slovenia's Ministry of Finance has published an FAQ on Country-by-Country (CbC) reporting requirements. Key points of the FAQ include:
- Slovenia will exchange CbC reports through the Multilateral Competent Authority Agreement for the exchange of Country-by-Country reports, which Slovenia has signed and ratified (no agreement required for exchange at EU level);
- Slovenia's CbC reporting requirements are regulated by amendments to the Tax Procedures Act, which transposed Council Directive (EU) 2…