Orbitax Tax News & Alerts
Slovak Republic's Tax news & updates from Orbitax and partners
Slovak Republic Tax News
Treaty between Kuwait and Slovak Republic enters into force
White List published
Amendments regarding withholding tax applicable to taxpayers of non-contracting states
Amendments to Income Tax Act approved
Binding rulings introduced
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
Draft amendments to Income Tax Act
Protocol to treaty between Poland and Slovak Republic – details
Amendments to Tax Procedure Code
Protocol to treaty between Poland and Slovak Republic signed
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Amendments to the Income Tax Act approved
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Withholding tax under EU Savings Directive to be abolished
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands
Heavy restrictions on capital movements enter into force
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
Treaty between Kuwait and Slovak Republic signed
Protocol to treaty between Switzerland and Slovak Republic enters into force
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
Treaty between Czech Republic and Slovak Republic – Czech Supreme Administrative Court: No time requirement for creation of fixed place PE
Amendments to the Income Tax Act approved
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Tax agreement between Slovak Republic and Taiwan signed and enters into force
Treaty between Kazakhstan and Slovak Republic enters into force
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