OBS_VALUE: <ul><li><a href=http://www.pisrs.si/Pis.web/pregledPredpisa?id=ZAKO4687 target=_blank>Corporate Income Tax Act(Zakon o davku od dohodkov pravnih oseb, Official Gazette of RS, no. 117/2006, last updated on 29 October 2021, Articles 3 - 4, 11 - 12, 55 - 58)</a></li></ul>