Slovenia’s Ministry of Finance has released an updated tax treaty with Armenia, incorporating provisions from the Multilateral Convention (MLI) to combat tax avoidance.
This revised agreement aims to close loopholes and prevent companies from shifting profits to minimise their tax burden.
Starting 1 January, 2024, the new terms are applicable for taxes withheld at source and for all other taxes levied by either country from 1 July, 2024, and onwards.
While the updated text is available, the original treaties and the MLI itself remain the legal documents for reference. More details are available on the Ministry of Finance website.
