Common Contracts
1 similar Double Taxation Treaty contracts
Double Taxation Treaties – SlovakiaDouble Taxation Treaty • January 10th, 2014
Slovakia is a signatory to treaties on the prevention of double taxation with a multitude of countries from all over the world. Any Double Taxation Treaty takes precedence over the Slovak Income Tax Ordinance - e.g., if some income is taxable under the Slovak Income Tax Ordinance but there is an exemption (reduced tax) under any Double Taxation Treaty, the income is taxed, if at all, but only according to the provisions of the Double Taxation Treaty. Even if there is no Double Tax Treaty between Slovakia and the state of source, the exemption method to avoid double taxation of any income may still be applied, providing the taxation of such income in the other state is documented.
