Amendments to Slovenia's domestic tax law for the implementation of amendments made to the EU Parent-Subsidiary Directive were published in the Official Gazette on 3 November 2015. The amendments include that the participation exemption provided for under the Directive will not be granted if:
- A profit distribution made by a subsidiary to its parent company is deductible in the Member State of the subsidiary (hybrid mismatch); or
- An arrangement or a series of arrangements are put in place wit…