Slovak Republic

The Slovak Republic has 70 tax agreements in force, as reported in its response to the Peer Review questionnaire. Ten of those agreements, the agreements with Australia, Austria, France, Israel, Japan, Lithuania, Poland, Serbia, Slovenia 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, listing of 64 tax agreements. The MLI entered into force for the Slovak Republic on 1 January 2019.

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. Other agreements listed under the MLI are expected to become compliant with the minimum standard by the end of 2019. The Slovak Republic indicated in its response to the Peer Review questionnaire that the agreements not listed under the MLI were either not in force at the time of its signature or too old to be covered under the MLI. The Slovak Republic further indicated in that bilateral negotiations would be used with respect to its agreements with Armenia, Chinese Taipei, Ethiopia, Iran, Mongolia, and the United Arab Emirates.

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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