OrbitaxSlovenia Amends Corporate Income Tax Act in Relation to Permanent Establishments, Capital Gains, and Interest Deduction Restrictions
|Approved Changes|Slovenia
Slovenia published the Act on Amendments to the Corporate Income Tax Act (ZDDPO-2T) in the Official Gazette on 9 February 2024. The measures of the Act 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 t…
