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Slovak Republic. Changes to Slovak tax legislation

Mark Gibbins, Zuzana Blazejová

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Abstract

Slovak tax legislation was subject to a number of significant amendments, which generally have effect from 1 January 2008. The application of certain provisions of the amendments to the tax law, for example the changes relating to thin capitalization and transfer pricing, have, however, been postponed to 1 January 2009. This note summarizes the most significant amendments to the Income Tax Act, the Value Added Tax and the Act on Municipal Taxes.

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Slovak tax legislation was subject to a number of significant amendments, which generally have effect from 1 January 2008. The application of certain provisions of the amendments to the tax law, for example the changes relating to thin capitalization and transfer pricing, have, however, been postponed to 1 January 2009. This note summarizes the most significant amendments to the Income Tax Act, the Value Added Tax and the Act on Municipal Taxes.

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Available abstract

Slovak tax legislation was subject to a number of significant amendments, which generally have effect from 1 January 2008. The application of certain provisions of the amendments to the tax law, for example the changes relating to thin capitalization and transfer pricing, have, however, been postponed to 1 January 2009. This note summarizes the most significant amendments to the Income Tax Act, the Value Added Tax and the Act on Municipal Taxes.

Key concepts: Slovak, Capitalization, Legislation, Business, Income tax, Economic policy, Economics, Public economics

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