Slovenia Tax Agency Issues Updated Guidance on International Taxation of Dividends, Interest, Property Rights Income

The Slovenian Financial Administration March 4 updated guidance on the international taxation of dividends, interest, and income from property rights. Updated topics covered include: 1) DTA tax rates for dividends as of Jan. 1; 2) clarification concerning inadequate bank guarantees submitted to the tax authorities upon payment of dividends; 3) DTA tax rates for interest as of Jan. 1, and the electronic submission requirement for interest payors concerning tax reduction or exemption requests on interest before paid, based on DTAs; 4) DTA tax rates for royalties as of Jan. 1, and the electronic submission requirement for royalty payors concerning tax ...