International taxation includes business and financial transactions between Slovenia and other countries. Tax aspects are relevant in following cases:
- Change of ownership in international companies;
- Business restructuring of companies from different countries;
- Mergers and acquisitions of companies with foreign shareholders;
- Profit repatriations;
- International company financing;
- Licensing and using of intellectual property rights;
- Thin capitalisation.
International taxation also includes taxation of individuals, mainly taxation of non-residents which work in Slovenia and Slovenian residents which work in foreign countries.