Double Taxation Agreement Slovakia

The 1990 Convention on Double Taxation in Slovakia and the United Kingdom, in favour of the Slovak Republic, was amended by the Multilateral Instrument (MLI). The summary text of the multilateral instrument and the 1990 convention between Czechoslovakia and the United Kingdom on double taxation, as it applies to the Slovak Republic, has been added. In cases where the DTT has entered into a conclusion between the Slovak Republic and the foreign country, a credit is available for foreign taxes paid by a Slovak tax on income from abroad, taxable in the Slovak Republic. The foreign tax credit can be applied up to the amount of tax payable on these incomes in the Slovak Republic. If the DTT imposes the exemption method to avoid double taxation, this method must be applied. The subject may also choose, on the basis of Slovak law, to apply the method of exemption for income from foreign work when this method is more favourable to the subject. Specific provisions apply to border workers in the following double taxation conventions: the double taxation agreement with Czechoslovakia came into force on 20 December 1991. It continues to apply to the Slovak Republic and the Czech Republic. If the Slovak Republic has not entered into a DTT with a foreign country, income from employment abroad, taxed abroad, may be tax-exempt in the Slovak Republic. Bulgaria Bulgarian tax agreements and international agreements . HungaryListing Hungarian tax treaties in the English legal database – including all contractsLegal Acts Database in Hungary Tax agreements and related documents between the UK and the Slovak Republic. The MLI provisions came into force in the UK on 1 October 2018 and are effective by: EstoniaPage of Estonian Taxpayers Association including a list of Estonian tax treaty FinlandInternational treaties database (legislative and other judicial information on Finland including tax treaty) from 1 January 2017. January 1992 and in the United Kingdom: CyprusList of The Cypriot Tax Treaties (EL) List of Cypriot Tax Treaties (EL) AustriaSe procurement of goods from the Economic Union and Cyprus List of Slovenian Tax Treaties (EN) General information on tax treaties (SL).