Slovak Republic. Changes to Slovak tax legislation

• Autores: Mark Gibbins, Zuzana Blazejová
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 5, 2008, págs. 272-275
• Idioma: inglés
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• Resumen

  • Slovak tax legislation was subject to a number of significant amendments, which generally have effect from 1 January 2008. The application of certain provisions of the amendments to the tax law, for example the changes relating to thin capitalization and transfer pricing, have, however, been postponed to 1 January 2009. This note summarizes the most significant amendments to the Income Tax Act, the Value Added Tax and the Act on Municipal Taxes.