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of <h1>Slovenia's DTAA: Taxation Rules for Business Profits and Permanent Establishments Explained</h1> The Double Tax Avoidance Agreement (DTAA) between Slovenia and another contracting state outlines the taxation of business profits. Profits of an enterprise are taxable only in its home state unless it operates through a permanent establishment in the other state. In such cases, only profits attributable to that establishment can be taxed by the other state. Profits are attributed as if the permanent establishment were an independent enterprise. Deductions for expenses related to the permanent establishment are allowed, subject to local tax laws. Profits from mere purchasing activities are not attributable, and consistent profit attribution methods must be used annually unless justified otherwise.
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