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Slovak Republic


  • 11-April-2019

    English, PDF, 577kb

    Taxing Wages: Key findings for the Slovak Republic

    The tax wedge for the average single worker in the Slovak Republic increased by 0.1 percentage points from 41.6 in 2017 to 41.7 in 2018. The OECD average tax wedge in 2018 was 36.1 (2017, 36.2).

  • 14-February-2019

    English

    Making Dispute Resolution More Effective - MAP Peer Review Report, Slovak Republic (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.  The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the Slovak Republic.
  • 5-December-2018

    English, PDF, 402kb

    Revenue Statistics: Key findings for the Slovak Republic

    The tax-to-GDP ratio in the Slovak Republic increased by 0.5 percentage points, from 32.4% in 2016 to 32.9% in 2017. The corresponding figures for the OECD average were an increase of 0.2 percentage points from 34.0% to 34.2% over the same period.

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  • 27-September-2018

    English

    Australia, France, Japan and Slovak Republic deposit their instrument of ratification or acceptance for the Multilateral BEPS Convention

    Australia, France, Japan and the Slovak Republic have deposited their instrument of ratification or acceptance for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting with the OECD’s Secretary-General, therewith underlining their strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises.

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  • 20-September-2018

    English, PDF, 1,319kb

    Definitive MLI Position for the Slovak Republic

    Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for the Slovak Republic, deposited with the instrument of ratification, approval, or acceptance.

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  • 17-September-2018

    English, PDF, 120kb

    Effective carbon rates: Key findings for the Slovak Republic

    This country note for the Slovak Republic provides detail on the proportion of CO2 emissions from energy use subject to different effective carbon rates (ECR), as well as on the level and components of average ECRs in each of the six economic sectors (road transport, off-road transport, industry, agriculture and fishing, residential & commercial, and electricity).

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  • 6-September-2018

    English

    Transfer Pricing Country Profiles

    These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

  • 12-April-2018

    English, PDF, 232kb

    Taxation Household Savings: Key findings for the Slovak Republic

    This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

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  • 14-February-2018

    English, PDF, 585kb

    Taxing Energy Use 2018: Key findings for the Slovak Republic

    This note describes the taxation of energy use in the Slovak Republic. It contains the country’s energy tax profiles, followed by country-specific information to complement the general discussion in Taxing Energy Use 2018 (OECD, 2018).

  • 20-October-2017

    English

    OECD and tax administrations discuss BEPS implementation at regional meeting in the Slovak Republic

    80 delegates from 20 countries and 11 organisations gathered in Bratislava for the third regional meeting of the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) in the Eastern Europe and Central Asia region. This meeting belongs to a new series of regional events that offer participants from different regions in the world the opportunity to provide their views and input into the Inclusive Framework on BEPS.

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