Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 17/06/2019

Slovak Republic

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 21 November 2013 - Or. Engl.

Annex A – Taxes to which the Convention would apply:

Article 2, paragraph 1.a.i:
Tax on income of individuals,
Tax on income of legal persons;

Article 2, paragraph 1.b.iii.C:
Value added tax;

Article 2, paragraph 1.b.iii.D:
Excise tax;

Article 2, paragraph 1.b.iii.E:
Motor vehicle tax.
Period covered: 01/03/2014 -
Articles concerned : 2

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 21 November 2013 - Or. Engl.

ANNEX C - Definition of a "national" for the purpose of the Convention

The term “national” means:
i. any individual possessing the nationality or citizenship of the Slovak Republic;
ii. any legal person, association and other entities deriving its status as such from the laws in force in the Slovak Republic.
Period covered: 01/03/2014 -
Articles concerned : 3

Declaration transmitted by a Note Verbale from the Permanent Delegation of the Slovak Republic to the OECD, dated 24 August 2017, registered at the Secretariat General of the OECD on 28 August 2017 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
Period covered: 28/08/2017 -
Articles concerned : 28

> Declaration transmitted by a Note Verbale from the Permanent Delegation of the Slovak Republic to the OECD, dated 24 August 2017, registered at the Secretariat General of the OECD on 28 August 2017 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
Period covered: 28/08/2017 -
Articles concerned : 28


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.