Slovenia has published the Law of 20 October 2021 on amendments to the Corporate Income Tax Act, including amendments in relation to defensive measures for low-tax and non-cooperative countries and jurisdictions, as well as reverse hybrid mismatch rules and other measures.
Low-Tax and Non-Cooperative Countries and Jurisdictions
One of the key amendments is the addition of a new Chapter III.a on tax management and defensive measures, which contains a new Article 8.a on measures related to …