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Publications & Documents


  • 14-February-2019

    English

    Making Dispute Resolution More Effective - MAP Peer Review Report, Slovenia (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.  The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Slovenia.
  • 5-December-2018

    English, PDF, 401kb

    Revenue Statistics: Key findings for Slovenia

    The tax-to-GDP ratio in Slovenia decreased by 0.5 percentage points, from 36.5% in 2016 to 36.0% in 2017. The corresponding figures for the OECD average were an increase of 0.2 percentage points from 34.0% to 34.2% over the same period.

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  • 5-December-2018

    English

    Skills Strategy Implementation Guidance for Slovenia - Improving the Governance of Adult Learning

    A well-coordinated adult learning system will be essential to support the achievement of Slovenia’s long-term development goals. The transformational effects of globalisation, technological progress and demographic change on life at work and outside of it amplify the importance of getting adults’ skills right.OECD research shows that individuals, employers and society benefit from adults having higher levels of skills. Slovenia has achieved significant improvements in student performance and tertiary attainment in recent decades. Yet today, many adults in Slovenia have only low levels of basic skills. Participation in adult learning remains below Slovenia’s targets, especially for low-skilled, unemployed and older adults, and workers in small businesses. Against the backdrop of a growing economy and awareness about the importance of skills, Slovenia’s government, social partners and stakeholders have a unique opportunity to improve how they share responsibility and work together in the adult learning system.This report outlines how Slovenia can strengthen the enabling conditions for co-operation, co-operation between specific actors (ministries, municipalities and stakeholders), and co-operation on specific challenges (promotion and financing). It recommends eight actions that government, social partners and stakeholders can take to strengthen co-ordination and co-operation, in order to improve participation, outcomes and cost-effectiveness in adult learning.
  • 4-December-2018

    English, PDF, 546kb

    Good jobs for all in a changing world of work: The new OECD Jobs Strategy – Key findings for Slovenia

    The digital revolution, globalisation and demographic changes are transforming labour markets at a time when policy makers are also struggling with slow productivity and wage growth and high levels of income inequality. The new OECD Jobs Strategy provides a comprehensive framework and policy recommendations to help countries address these challenges.

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  • 6-September-2018

    English

    Transfer Pricing Country Profiles

    These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

  • 21-August-2018

    English

    OECD Tax Policy Reviews: Slovenia 2018

    This report is part of the OECD Tax Policy Reviews. The Reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries’ tax systems as well as concrete recommendations for tax policy reform. By identifying tailored tax policy reform options, the objective of the Reviews is to enhance the design of existing tax policies and to support the adoption of new reforms.This report provides a comprehensive tax policy assessment of the taxes paid by individuals in Slovenia as well as tax reform recommendations. The report is divided into six chapters, with a summary of the main findings upfront, followed by more detailed recommendations at the end of chapters 3 to 6.  Chapter 1 sets the scene for tax reform in Slovenia. Chapter 2 focuses on the labour market, social policy and tax policy related challenges. The ensuing chapters assess the financing of the social security system (Chapter 3), identify strategies to strengthen the design of personal income tax (Chapter 4), indirect taxes (Chapter 5), and the taxation of capital income at the individual level (Chapter 6).
  • 26-April-2018

    English, PDF, 505kb

    Taxing Wages: Key findings for Slovenia

    Slovenia had the 8th highest tax wedge among the 35 OECD member countries in 2017. The country had the 10th highest position in 2016. The average single worker in Slovenia faced a tax wedge of 42.9% in 2017 compared with the OECD average of 35.9%.

  • 22-March-2018

    English

    Milestone in BEPS implementation: Multilateral BEPS Convention will enter into force on 1 July following Slovenia’s ratification

    The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the “Convention”) will enter into force on 1 July 2018, marking a significant step in international efforts to update the existing network of bilateral tax treaties and reduce opportunities for tax avoidance by multinational enterprises.

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  • 9-March-2018

    English

    Regulatory Policy in Slovenia - Oversight Matters

    The OECD Regulatory Policy Review of Slovenia assesses the regulatory management capacity of Slovenia. It takes stock of regulatory policies, institutions and tools; describes trends and recent developments; and identifies areas for improvement in the design, delivery and evaluation of regulations. The government of Slovenia has made great strides in regulatory policy, but challenges in implementation remain. This review provides policy recommendations based on best international practices and peer assessment to strengthen the government’s management and oversight of regulatory policy.
  • 6-March-2018

    English

    Measuring Tax Support for R&D and Innovation - country profiles

    The 2017 OECD R&D tax incentive country profiles provide detailed information on the design features and cost of tax provisions used by countries to incentivise R&D performance by businesses, reporting on both long-term and recent trends.

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