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.

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