Slovenia has published the regulations for the country's advance pricing agreement (APA) procedures, which are available in Slovenia from 1 January 2017.The regulation sets out the four main steps:
- Preparation, which includes the filing of a written initiative with the tax authority providing:
- Details of the taxpayer;
- Details of the related parties entering into the transaction(s) to covered;
- The type of APA (unilateral, bilateral, or multilateral);
- A brief presentation of the organization …