Slovenia to Implement Amendments to the EU Parent-Subsidiary Directive and Other Tax Changes

The Slovenian government has proposed the implementation of amendments made to the EU Parent-Subsidiary Directive into domestic law. The amendments include that the participation exemption provided for in 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…