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

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
Creator
Subject
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
Instantiates
Publication
Label
Wichtige Änderungen im slowakischen Steuerrecht 2018 und 2019 = Important amendments to Slovak tax law in 2018 and 2019
Publication

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