Slovak Republic tax treaties guidance updated
Released 01 January 2019
HMRC have added synthesised text of the Multilateral Instrument (MLI)and application of the 1990 Czechoslovakia-UK Double Taxation Convention, to their series of online Tax Treaties guidance.
The 1990 Czechoslovakia - UK Double Taxation Convention as it applies to the Slovak Republic has been modified by the MLI.
The provisions of the MLI came into force in the UK on 1 October 2018 and are effective from:
•1 January 2019 for taxes withheld at source on amounts paid or credited to non-residents;
•1 April 2020 for corporation tax;
•6 April 2020 for income tax and capital gains tax; and
•1 July 2019 for all other taxes levied by the Slovak Republic for taxable periods beginning on or after that date.
View the text here.