Tax Treaty Policy of Slovakia Over the Years - Second Period (From 1970 Till Now)

To avoid international double taxation States conclude bilateral tax treaties. From 1970s, the OECD Model Tax Convention has been actively used and the second wave of bilateral tax treaties initiated in former Czechoslovakia. This paper provides results of analysis of the second period of tax treaty policy in Slovakia. We are speaking about years starting in 1970 until now. This period is split into three stages. From methodological point of view, we subject every stage to the joint analytical framework, namely: geopolitical situation and inter-country influence, economic background and implications, unilateral measures to eliminate double international taxation, influence of bilateral tax treaties on model tax conventions, and influence of model tax conventions on bilateral tax treaties.