On 28 August 2015, the Slovenian Ministry of Finance issued proposed amendments to the law on tax procedures. One of the main proposals is the introduction of a process for negotiating advance pricing agreements (APA), which are currently not available in Slovenia. Under the proposal, taxpayers would be able to submit a request for negotiation of a unilateral, bilateral or multilateral APA. The tax authorities would be required to respond as to whether a request is accepted within 30 days of …