Slovak Republic

The Slovak Republic has 70 tax agreements in force, as reported in its response to the Peer Review questionnaire. Twenty-three of those agreements, the agreements with Australia, Austria, Belgium, Canada, Denmark, Finland, France, Georgia, Iceland, India, Ireland, Israel, Japan, Lithuania, Luxembourg, Malta, the Netherlands, Poland, Serbia, Singapore, Slovenia, Ukraine and the United Kingdom, comply with the minimum standard.

The Slovak Republic signed the MLI in 2017 and deposited its instrument of ratification on 20 September 2018. The MLI entered into force for the Slovak Republic on 1 January 2019. The Slovak Republic has not listed its agreements with Armenia, Mongolia and the United Arab Emirates but indicated in its response to the Peer Review questionnaire that bilateral negotiations would be used with respect to those agreements. Armenia and the United Arab Emirates have listed their agreements with the Slovak Republic under the MLI.

The Slovak Republic is implementing the minimum standard through the inclusion of the preamble statement and the PPT, combined with the LOB.1

The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.

No jurisdiction has raised any concerns about their agreements with the Slovak Republic.


← 1. For its agreements listed under the MLI, the Slovak Republic is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI). The Slovak Republic also opted for the simplified LOB under Article 7(6) of the MLI.

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