OrbitaxSlovenia Amending Corporate Income Tax Act in Relation to Permanent Establishments, Capital Gains, and Interest Deduction Restrictions
|Proposed Changes|Slovenia
Slovenia's Ministry of Finance has published the draft Act on Amendments and Supplements to the Corporate Income Tax Act. The measures include
- New rules to limit the avoidance of permanent establishment (PE) status through commissionaire arrangements and similar strategies;
- A reduction in the activity period for a construction PE to be considered constituted from 12 months to 6 months;
- New ru…