Slovenia Regulates APA Procedures

Slovenia has published the regulations for the country's advance pricing agreement (APA) procedures, which are available in Slovenia from 1 January 2017.The regulation sets out the four main steps:

• Preparation, which includes the filing of a written initiative with the tax authority providing:
  • Details of the taxpayer;
  • Details of the related parties entering into the transaction(s) to covered;
  • The type of APA (unilateral, bilateral, or multilateral);
  • A brief presentation of the organization …