On 16 September 2025, the Slovak parliament approved the pending protocol to the 2016 income tax treaty with Iran. The protocol, signed 9 April 2025, is the first to amend the treaty and includes the following changes:
- The title and preamble are replaced in line with OECD BEPS standards;
- Article 1 (Persons Covered) is replaced with updated provisions, including that income derived by or through an entity or an arrangement that is treated as wholly or partly fiscally transparent under the tax…