The Resource Wichtige Änderungen im slowakischen Steuerrecht 2018 und 2019 = Important amendments to Slovak tax law in 2018 and 2019
Wichtige Änderungen im slowakischen Steuerrecht 2018 und 2019 = Important amendments to Slovak tax law in 2018 and 2019
Resource Information
The item Wichtige Änderungen im slowakischen Steuerrecht 2018 und 2019 = Important amendments to Slovak tax law in 2018 and 2019 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Wichtige Änderungen im slowakischen Steuerrecht 2018 und 2019 = Important amendments to Slovak tax law in 2018 and 2019 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Several important amendments to Slovak tax law were implemented in 2018; further substantial changes are planned for 2019. The changes as of 2018 comprise the favourable treatment of research, development and licenses, the introduction of an exit tax, the classification of taxpayers according to their reliability, and the strengthening of the substance-over-form principle. Amendments planned for 2019 include the introduction of CFC regulations and the implementation of BEPS-related measures by way of extending the definition of "permanent establishment" (PE) and "related person" in transfer pricing
- Language
- eng
- Label
- Wichtige Änderungen im slowakischen Steuerrecht 2018 und 2019 = Important amendments to Slovak tax law in 2018 and 2019
- Title
- Wichtige Änderungen im slowakischen Steuerrecht 2018 und 2019 = Important amendments to Slovak tax law in 2018 and 2019
- Language
- eng
- Summary
- Several important amendments to Slovak tax law were implemented in 2018; further substantial changes are planned for 2019. The changes as of 2018 comprise the favourable treatment of research, development and licenses, the introduction of an exit tax, the classification of taxpayers according to their reliability, and the strengthening of the substance-over-form principle. Amendments planned for 2019 include the introduction of CFC regulations and the implementation of BEPS-related measures by way of extending the definition of "permanent establishment" (PE) and "related person" in transfer pricing
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 28 (2018), no. 3 ; p. 145-147
- http://library.link/vocab/creatorName
- Feith, P
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- patent box
- exit tax
- substance over form
- CFC
- PE
- connected person
- transfer pricing
- Label
- Wichtige Änderungen im slowakischen Steuerrecht 2018 und 2019 = Important amendments to Slovak tax law in 2018 and 2019
- Label
- Wichtige Änderungen im slowakischen Steuerrecht 2018 und 2019 = Important amendments to Slovak tax law in 2018 and 2019
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Wichtige-%C3%84nderungen-im-slowakischen-Steuerrecht/BSCHY4d8RsY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Wichtige-%C3%84nderungen-im-slowakischen-Steuerrecht/BSCHY4d8RsY/">Wichtige Änderungen im slowakischen Steuerrecht 2018 und 2019 = Important amendments to Slovak tax law in 2018 and 2019</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
