On 22 November 2023, the Slovenian government presented a draft bill to the National Assembly for the implementation of the Pillar 2 global minimum tax rule in accordance with Council Directive (EU) 2022/2523. The draft bill aims to establish a minimum tax threshold of 15% for multinational enterprises (MNEs) with annual consolidated revenues of at least EUR 750 million in at least two of the past four fiscal years. This will be achieved through the introduction of the Pillar 2 income inclusion rule (IIR) and the undertaxed payment/profit rule (UTPR). When the law is adopted, it will take effect 15 days after being published and apply to businesses starting from 31 December 2023 onwards.
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