On 17 August 2015, the Financial Administration of Slovenia published a list of frequently asked questions (FAQ) on using mutual agreement procedures to resolve issues where a Slovenian taxpayer believes that the provisions of an applicable tax treaty have not been properly applied. Key points of the FAQ are summarized as follows:
- Slovenian tax residents may lodge MAP requests with the Slovenian Ministry of Finance (competent authority);
- Request may be lodged if a taxpayer believes either or…