Slovenia has published new guidance on the upcoming requirements on reportable cross-border tax planning arrangements as per Council Directive (EU) 2018/822 of 25 May 2018 (DAC6). Slovenia transposed the directive through the Act amending the Tax Procedures Act, which was published in June 2019. The guidance covers what a cross-border arrangement is, the reporting obligations for intermediaries and taxpayers and what should be reported, the deadlines for reporting, the sanctions for failing …