Slovenia Gazettes Law Amending Tax Procedure Act

The Slovenian Official Gazette Dec. 4 published Law No. 3396, amending the Tax Procedure Act. The law includes measures: 1) establishing mandatory reporting requirements for crypto-asset service providers in accordance with the Crypto-Asset Reporting Framework (CARF) and revised common reporting standard (CRS) regarding automatic exchanges of information (AEOI); 2) implementing the 15 percent global minimum tax rate for specified multinational enterprise (MNE) groups, supplemented by a domestic top-up tax, in accordance with the OECD Pillar Two model rules; 3) revising the thresholds for write-offs and installments, and limits on repeated deferrals; 4) expanding exemptions for specified cash receipts; 5) introducing ...