Slovenia has 59 tax agreements in force, as reported in its response to the Peer Review questionnaire. Nine of those agreements, the agreements with Austria, France, Japan, Israel, Lithuania, Poland, Serbia, Slovak Republic and the United Kingdom, comply with the minimum standard.

Slovenia signed the MLI in 2017 and deposited its instrument of ratification of the MLI on 22 March 2018, listing 55 tax agreements.1 The MLI entered into force for Slovenia on 1 July 2018.

Slovenia is implementing the minimum standard through the inclusion of the preamble statement and the PPT.2

The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect. Other agreements listed under the MLI are expected to become compliant with the minimum standard by the end of 2019.

Slovenia indicated in its response to the Peer Review questionnaire that bilateral negotiations would be used for its agreements with Germany, Montenegro* and Sweden.

No jurisdiction has raised any concerns about their agreements with Slovenia.


← 1. In total, Slovenia listed 57 agreements under the MLI, two of which (the agreements with Egypt and Morocco) are not yet in force.

← 2. For its agreements listed under the MLI, Slovenia is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).

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