Taxpayer-Initiated Transfer Pricing Adjustments (Compensating Adjustments)
24. 01. 2022 Depending on the given tax jurisdiction, if there is sufficient ownership or control between enterprises belonging to a Multi-National Enterprise (“MNE”), the arm’s-length standard (“ALS”) kicks-in to determine proper transfer prices in cross-border intragroup transactions.
mag. Janja Ovsenik

mag. Janja Ovsenik

Partner

The transition from LIBOR – TP Perspective
21. 12. 2021 The end of LIBOR is certainly a new era in TP benchmarking. There would be important tax consequences for many multinational groups regarding their intercompany agreements and transfer pricing documentation. Therefore, implementing the new risk-free interest rates should be planned on time and keeping in mind the characteristics of the new interest rates.
mag. Janja Ovsenik

mag. Janja Ovsenik

Partner

Verification of the identity of the customer upon presentation of the RVT certificate is legal
16. 11. 2021 One of the most common questions asked by clients in recent days is whether a merchant or other person can require your identification document when submitting an RVT certificate.
Petra Plevnik

Petra Plevnik

Partner

Amendment to the Public Procurement Act (ZJN-3) brings extensive changes in the public procurement procedure
19. 08. 2021 On 13 July 2021, the Slovenian Parliament adopted the Act Amending the Public Procurement Act (ZJN-3B). The amendment, entering into force on 1 January 2022, implements numerous important changes and novelties in public procurement procedures, to which both public contracting authorities and all potential tenderers must pay particular attention.
Maja Šubic

Maja Šubic

Partner

Amendment to the Road Traffic Rules Act brings several novelties for road users
28. 07. 2021 On 16. 7. 2021, the National Assembly adopted the amendment to the Road Traffic Rules Act (Slovenian: ZPrCP-F), which aims to reduce the number of road traffic accidents. Eagerly awaited amendment to the act brings quite a few significant novelties and changes that every road user must be aware of. This amendment shall come into force 11. 8. 2021.
Eva Rop

Eva Rop

Senior Associate

Changes of Slovenian tax legislation – update
27. 07. 2021 In May this year, we informed you regarding proposed amendments to tax legislation concerning corporate income tax, personal income tax and VAT. While the proposals on amendments of personal income tax law and corporate income tax law are still pending, the amendment to the Value Added Tax Act was rejected.
mag. Janja Ovsenik

mag. Janja Ovsenik

Partner

Act on Intervention Measures to Assist the Economy and Tourism Sector
16. 07. 2021 On 7 July 2021, the National Assembly has adopted the new Act on Intervention Measures to Assist the Economy and Tourism Sector (ZIUPGT). The act has entered into force on 14 July 2021.
mag. Janja Ovsenik

mag. Janja Ovsenik

Partner

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