Slovenia publishes CbC reporting guidelines

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The Slovenian Financial Administration published a new guidance on the implementation of country-by-country (CbC) reporting on 12 January 2017. The new guidelines included in Action 13 of the OECD Action Plan on Base Erosion and Profit Shifting and Directive 2016/881 regarding a mandatory automatic exchange of information in the field of taxation.

In addition, the financial administration explains that, in terms of transfer pricing documentation requirements, a three-tier approach has been implemented: a master file preparation; a local file preparation; and a CbC report.

The CbC reporting requirement will be effective from 1 January 2018 for the tax year 2016.

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