Slovenia has 59 tax agreements in force as reported in its response to the Peer Review questionnaire. Thirty-four of those agreements comply with the minimum standard.
Slovenia signed the MLI in 2017 and deposited its instrument of ratification of the MLI on 22 March 2018. The MLI entered into force for Slovenia on 1 July 2018.The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Slovenia has signed a bilateral complying instrument with respect to its agreements with Sweden.
Slovenia has not listed its agreements with Germany and Montenegro under the MLI but indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in these two agreements.
Slovenia is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1