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Slovenia - Taxation of Cross-Border Hidden Profit Distributions: (In)correct Implementation of the Parent-Subsidiary Directive in Slovenia?

Country:
Slovenia
Author:
M. Odar; B. Pate
Issue:
European Taxation, 2012 (Volume 52), No 12
Published:
26 October 2012
This article discusses the corporate tax aspects of cross-border distributions of hidden profits to a controlling legal person who is a non-resident of Slovenia or a resident of an EU Member State in the context of the Parent-Subsidiary Directive.
 
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