Changes to the slovak income tax act and value added tax act

• Autores: Mark Gibbins, Zuzana Blazejová
• Localización: European taxation, ISSN 0014-3138, Vol. 46, Nº. 6, 2006, págs. 284-286
• Idioma: inglés
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• Resumen

  • Details are provided of the major corporate income tax amendments to the Slovak Income Tax Act, including the abolition of transfer pricing rules for Slovak-related parties, personal income tax amendments, which define individuals with a residence permit as Slovak tax residents, and the amended Value Added Tax Act, under which foreign entities must register for VAT before commencing "economic activities" in the Slovak Republic.