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

• Autores: Marjan Odar, Blaz Pate
• Localización: European taxation, ISSN 0014-3138, Vol. 52, Nº. 12, 2012, págs. 579-583
• Idioma: inglés
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• Resumen

  • 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.