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Slovakia

Kyrgyzstan

Kyrgyzstan, Slovak Republic agree on draft of income tax treaty: AKIpress→

April 21, 2022

     

Europe

EU’s ATAD 3 `unshell’ directive could be improved to freeze Russian oligarchs’ assets more efficiently by extending additional obligations, including the publication of financial statements and nexus to the register of ultimate beneficial owners: Renáta Bláhová / The Slovak Spectator→

March 21, 2022
Africa

Countries take diverse transfer pricing approaches to financial transactions, profit attributions

August 4, 2021

Updated transfer pricing country profiles released by the OECD on August 3 include for the first time information on 20 reviewed countries’ transfer pricing rules applicable to . . .

Africa

Ireland, Lithuania, Hungary offer lowest tax rates for R&D, OECD study finds

August 2, 2021

An OECD taxation working paper on corporate effective tax rates for research and development (R&D) released on July 29 reports that the effective average tax rate on R&D investments in Ireland, Lithuania, and Hungary range from -2% to -4% – suggesting . . .

Estonia

Greece, Hungary, Iceland fall short of tax dispute resolution goals, OECD review finds

May 26, 2021

Iceland has no bilateral advance pricing agreement (APA) program in place, and Greece, Hungary, and the Slovak Republic are failing to timely resolve mutual agreement procedure (MAP) cases, according . . .

Americas

Report estimates effective tax rates on investment in the EU member states, North Macedonia, Turkey, UK, Norway, Switzerland, Canada, Japan, and US: EU Commission→

February 19, 2021
Africa

OECD publishes details on 40 countries’ uptake of transfer pricing rules for hard-to-value intangibles

December 16, 2020

The OECD today published 40 responses to a questionnaire that asked officials whether their country has adopted transfer pricing rules for . . .

OECD
Americas

OECD publishes report on tax policy reforms enacted both before and after COVID-19 in 37 OECD member countries plus Argentina, China, Indonesia, South Africa: OECD→

September 4, 2020
Austria

Germany, France, Italy, seven others, supporting plan for EU tax on stock trades of a minimum of .2% of transaction value: Patricia Kowsmann / Wall Street Journal→

December 11, 2019
Asia-Pacific

BEPS multilateral tax treaty to enter into force for Ukraine

August 8, 2019

Ukraine today deposited with the OECD legal documents ratifying . . .

Europe

Slovakia tax on food retail sector under EU investigation for illegal state aid

April 3, 2019

Davide Anghileri of the University of Lausanne, Switzerland, notes the European Commission’s April 2 announcement of an in-depth state aid investigation into tax exemptions provided in Slovakia’s tax on the food retail sector . . .

Europe

Slovakia to tax Uber, Airbnb, other providers of transport and accommodation services through digital platforms: The Slovak Spectator→

January 12, 2018
Asia-Pacific

Multilateral tax treaty enters into force in Singapore affecting 14 bilateral treaties

April 1, 2019

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) entered . . .

Africa

Turkey’s IP tax regime is harmful; new Singapore, Luxembourg, Lithuania, Slovakia laws meet standards, OECD report concludes

May 20, 2018

Turkey’s technology development zone tax regime is harmful to the tax base of other countries while new Singapore, Luxembourg, Lithuania, and Slovakia tax laws favoring intellectual property (IP) are not, a May 17 report prepared by the OECD Forum on Harmful . . .

Asia-Pacific

OECD asks for taxpayer feedback on cross-border tax dispute resolution procedures in Estonia, Greece, Hungary, Iceland, Romania, Slovak Republic, Slovenia and Turkey

March 12, 2018

The OECD today asked taxpayers to provide feedback on their experiences with cross-border tax dispute resolution procedures in the following countries: Estonia, Greece, Hungary, Iceland, Romania, Slovak Republic, Slovenia . . .

Asia-Pacific

Australia publishes synthesized text of tax treaty with Slovak Republic as affected by the MLI: Australian Taxation Office→

April 9, 2019
Asia-Pacific

Japan’s tax treaties with Australia, Slovakia, and France to be altered by BEPS MLI

October 2, 2018

The Japanese government today announced that its tax treaties with Australia, Slovakia, and France have been modified because Japan and these partners have now ratified a multilateral . . .

Europe

“Synthesized text” of UK-Slovenia tax treaty reflects MLI changes

October 11, 2018

The UK government today released the synthesized text of the 2007 UK-Slovenia tax treaty, prepared . . .

Africa

US has agreed to country-by-country tax info exchange with 11 countries, OECD says

June 22, 2017

The United States has so far put in place 11 bilateral competent authority arrangements for the automatic exchange of country-by-country reports, the OECD reported a June 22 release. The US now has . . .

Asia-Pacific

Singapore describes how the MLI affects 14 of its bilateral tax treaties

April 5, 2019

The Inland Revenue Authority of Singapore (IRAs) has provided information about how . . .

Asia-Pacific

Australia, France, Japan, Slovak Republic ratifiy BEPS MLI

September 27, 2018

Australia, France, Japan, and the Slovak Republic have ratified a multilateral tax treaty designed to swiftly add to their existing tax treaties . . .

Africa

Trade group challenges Slovak tax on foreign retailers: ESM Magazine→

February 4, 2019
Belgium

Belgium, Slovakia support for FTT may be wavering: Luxemburger Wort→

February 16, 2017

See: Luxemburger Wort.

No Picture
Austria

EU countries seek September compromise on financial transaction tax

June 20, 2016

Ten EU countries remain committed to a financial transaction tax, agreeing to a compromise plan offered by Austria and setting September as the final date to iron out differences, reported Austrian Minister of Finance. . . .

Australia

31 nations sign agreement on exchange of country-by-country transfer pricing reports

January 27, 2016

In an effort to provide their tax administrations with more tools to combat corporate tax avoidance through transfer pricing, officials from 31 countries today signed an agreement setting . . .

Africa

Australia releases draft law adopting BEPS MLI, seeks to amend 30 bilateral tax treaties 

February 8, 2018

The Australian government on February 8 released for public comment a draft law that would give the force of law to a multilateral tax treaty designed to amend about 30 of Australia’s tax treaties with other . . .

No Picture
Austria

Required 9 EU States to sign up for financial transaction tax, Austria’s Schelling says: Michael Shields / Reuters→

May 22, 2017
Americas

US to exchange country-by-country reports on multinationals with Belgium, Brazil, Isle of Man, Jamaica, and Malta

July 24, 2017

The US has entered into bilateral competent authority agreements with Belgium, Brazil, Isle of Man, Jamaica, and Malta providing for the exchange of country-by-country reports on multinationals’ tax affairs, the . . .

Europe

US signs Model 1 FATCA IGA with Slovak Republic

August 10, 2015

The US Treasury Department has updated its FATCA website, reporting that the Slovak Republic has signed a Model 1 intergovernmental agreement (IGA) with the US as . . .

No Picture
Belgium

EU committee publishes letters from 13 nations on tax ruling practices

June 29, 2015

A European Parliament committee has published letters from EU member state officials describing tax ruling practices, efforts to combat tax avoidance, and compliance with EU spontaneous exchange of information directives. The letters, published by. . .

Slovakia

Slovakia updates transfer pricing documentation rules

September 17, 2014

The Slovak Ministry of Finance on August 20 released new guidance specifying minimum transfer pricing documentation requirements, writes EY in a Sept. 16 Global Tax Alert. For discussion, see EY.

Americas

New Zealand discloses plans for 2015 tax treaty negotiations

November 27, 2014

New Zealand expects in 2015 to negotiate tax treaties or protocols with Korea, Australia, Norway, Slovak Republic, China . . .

Europe

Slovakia issues new guidance on transfer pricing documentation

October 24, 2014

The Slovak Ministry of Finance has modified is rules on transfer pricing documentation, writes Zuzana Blažejová of KPMG in an October 22 report. For discussion of the new provisions, see KPMG.

What’s Next

May 19 – 20Tax Council Policy Institute ConferenceWashington, D.C.
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May 24IFA Webinar Series Pillar Two: An UpdateVirtual Event
Sept. 4 – 8IFA CongressBerlin
Add Your Event
RECENT COMMENTS
  • Khaled Al Zaabi on Spanish government proposes digital services tax: “We are seeking assistance with Digital Assets and International Tax Consulting to help Abu Dhabi UAE Oil Company navigate the…” October 24 ,2024
  • Emma Hinson Sims on The Pillar One blueprint — the potential future of international taxation and transfer pricing: “HAPPY BIRTHDAY TO A VERY SMART, BEAUTIFUL, YOUNG LADY ON JANUARY 13TH.” January 6 ,2024
  • David Valdez on US Tax Court resolves Whirlpool tax dispute involving Mexican maquiladora structure: “Greetings Whirlpool Mexico, I’m trying to contact someone involved with the decision making for transportation from all of your Mexican…” October 20 ,2023
  • Jose Dominguez on The new US international tax rules: what you need to know about GILTI, FDII, BEAT etc.: “Very informative article. Question. Do you have a software to compute these US International Calcs to make them in house?” April 12 ,2023
  • Ciro César Soriano de Oliveira on Danish High Court rules on beneficial ownership of dividends for tax purposes: “Dear Ms Susi, This article is immensely clarifying. I’d like to know whether Danish Supreme Court has already granted its…” March 24 ,2023

OUR INTERNATIONAL TAX AND TRANSFER PRICING EXPERT AUTHORS
More than 300 international tax and transfer pricing experts from around the the world have published with MNE Tax. You can find listing of our authors below:

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Latest

  • Policy Paper: Transfer pricing documentation
    July 26, 2022
  • Indonesia Taxes Crypto Asset Transactions
    July 12, 2022
  • New CbC Reporting Requirements to Apply in Kenya
    July 7, 2022
  • The Colombian National Tax and Customs Administration (DIAN) modified 2021’s Resolution 164 related to the Ultimate Beneficial Owner´s Report (RUB).
    July 5, 2022
  • Frustrated with Congress, Intel delays chips groundbreaking ceremony
    June 28, 2022
  • Finnish Tax Administration to Publish Guidance on Reverse Hybrid Legislation
    June 28, 2022
  • The Evolution of Transfer Pricing in Saudi Arabia
    June 23, 2022
  • The Functional Analysis—What You Need to Know
    June 22, 2022
  • How International Organizations are Changing Transfer Pricing Compliance
    June 22, 2022
  • UK delays Pillar 2 of global tax rules to December
    June 22, 2022
  • The OECD’s Tax Transparency in Africa 2022: Africa Initiative Progress Report
    June 22, 2022
  • Mutual Agreement Procedures (MAP) and Tax Treaties benefit grant General Rules under public consultation in Dominican Republic
    June 21, 2022

Recent Comments

  • Khaled Al Zaabi on Spanish government proposes digital services tax: “We are seeking assistance with Digital Assets and International Tax Consulting to help Abu Dhabi UAE Oil Company navigate the…” October 24 ,2024
  • Emma Hinson Sims on The Pillar One blueprint — the potential future of international taxation and transfer pricing: “HAPPY BIRTHDAY TO A VERY SMART, BEAUTIFUL, YOUNG LADY ON JANUARY 13TH.” January 6 ,2024
  • David Valdez on US Tax Court resolves Whirlpool tax dispute involving Mexican maquiladora structure: “Greetings Whirlpool Mexico, I’m trying to contact someone involved with the decision making for transportation from all of your Mexican…” October 20 ,2023
  • Jose Dominguez on The new US international tax rules: what you need to know about GILTI, FDII, BEAT etc.: “Very informative article. Question. Do you have a software to compute these US International Calcs to make them in house?” April 12 ,2023
  • Ciro César Soriano de Oliveira on Danish High Court rules on beneficial ownership of dividends for tax purposes: “Dear Ms Susi, This article is immensely clarifying. I’d like to know whether Danish Supreme Court has already granted its…” March 24 ,2023

R&D Tax Credit News

  • Muddled goals, broad scope lead to unexpected costs of OECD tax agreement
    April 20, 2022
  • US House of Representatives Ways and Means Committee Republicans reintroduce R&D-related legislation: Committee on Ways and Means→
    April 20, 2022
  • Irish Department of Finance seeks public comments by May 30 on research & development (R&D) tax credit and the `Knowledge Development Box,’ an OECD-compliant intellectual property regime, which provides relief from corporation tax on income arising from qualifying assets, such as computer programs and inventions protected by a qualifying patent: Irish Ministry of Finance→
    April 18, 2022
  • What does the Marijuana Opportunity Reinvestment and Expungement Act mean for the R&D tax credit?
    April 7, 2022
  • South Africa’s R&D Catch-22: Lydia Clowney / CrossBorder Solutions→
    April 6, 2022

Accounting & Reporting News

  • Calls are increasing for company disclosures on tax to help build public trust and fit in with environmental, social and governance (ESG) agenda: Aidan Lucey / The Irish Times→
    April 20, 2022
  • Will Amazon’s investors make the rules on tax transparency more clear?: CrossBorder Solutions→
    April 13, 2022
  • US Senate Finance Committee Chair Ron Wyden requests pharmaceutical company Merck explain its tax accounting practices, as it reports just 14% of pretax income in the US despite US market being home to 46% of global sales: Ron Weyden / US Senate Committee on Finance→
    April 5, 2022
  • UK Supreme Court holds on the tax deductibility of employee share options required under IFRS 2
    March 29, 2022
  • Annual vs. quarterly provision: Howard Telson / CrossBorder Solutions→
    March 23, 2022

Transfer Pricing News

  • New CbC Reporting Requirements to Apply in Kenya
    July 7, 2022
  • The Evolution of Transfer Pricing in Saudi Arabia
    June 23, 2022
  • The Functional Analysis—What You Need to Know
    June 22, 2022
  • How International Organizations are Changing Transfer Pricing Compliance
    June 22, 2022
  • The OECD’s Tax Transparency in Africa 2022: Africa Initiative Progress Report
    June 22, 2022

US tax focus

  • Policy Paper: Transfer pricing documentation
    July 26, 2022
  • Indonesia Taxes Crypto Asset Transactions
    July 12, 2022
  • New CbC Reporting Requirements to Apply in Kenya
    July 7, 2022
  • The Colombian National Tax and Customs Administration (DIAN) modified 2021’s Resolution 164 related to the Ultimate Beneficial Owner´s Report (RUB).
    July 5, 2022
  • Frustrated with Congress, Intel delays chips groundbreaking ceremony
    June 28, 2022

Trending Now

  • OECD officials note disagreement over digital tax update, reveal plans for tax and transfer pricing guidance by Julie Martin | posted on May 4, 2020
  • US Tax Court resolves Whirlpool tax dispute involving Mexican maquiladora structure by Elisa Kaminsky | posted on May 13, 2020
  • Arm’s length principle mutations: control of risk in the OECD guidelines and variations in practice by Andrew Hickman | posted on January 13, 2021
  • Nike’s transfer pricing state aid dispute: the underlying issues by Dr. Harold McClure | posted on July 19, 2021
  • AgraCity’s Canada transfer pricing dispute: co-distribution and the markup for logistics by Dr. Harold McClure | posted on September 2, 2020
  • Return on assets (ROA) is an unreliable profit indicator by Ednaldo Silva | posted on October 2, 2019
  • UN releases updated model tax treaty adding new technical services fees article by Julie Martin | posted on May 22, 2018
  • Australian transfer pricing guidance on marketing, sales and distribution hubs released by Davide Anghileri | posted on January 17, 2017

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Copyright © 2021. DISCLAIMER: The information provided herein is general and may not be applicable in all situations. It should not be acted upon without legal advice accounting for a particular situation.