Double Tax Treaties

 

Contracting State

Date of entry into force

Collection of Laws No.

MLI[i]) Coll. of Laws No.

1.

Armenia

01.02.2017

6/2017

-

2.

Australia

22.12.1999

157/2000

408/2018

3.

Austria

12.02.1979

48/1979

410/2018

4.

Belarus

05.07.2000

112/2001

-

5.

Belgium

13.06.2000

92/2007

487/2019

6.

Bosnia and Herzegovina

17.04.1983

99/1983

327/2020

7.

Brazil

14.11.1990

200/1991

-

8.

Bulgaria

02.05.2001

287/2001

-

9.

Canada

18.12.2001

96/2007

482/2019

10.

China[ii]

23.12.1987

41/1988

-

11.

Croatia

14.11.1996

220/1997

-

12.

Cyprus

30.12.1980

30/1981

81/2020

13.

Czech Republic

14.07.2003

238/2003

230/2020

14.

Denmark

27.12.1982

53/1983

481/2019

15.

Estonia

29.03.2006

383/2006

-

16.

Ethiopia

26.02.2018

123/2018

-

17.

Finland

06.05.2000

207/2001

255/2019

18.

France

25.01.1975

73/1975

405/2018

Correction – 254/2019

19.

Georgia

29.07.2012

201/2012

256/2019

20.

Germany

17.11.1983

18/1984

-

21.

Greece

23.05.1989

98/1989

-

22.

Hungary

21.12.1995

80/1996

-

23.

Iceland

19.06.2003

225/2003

483/2019

24.

India

13.03.1987

77/1987

484/2019

25.

Indonesia

30.01.2001

12/2002

-

26.

Iran

01.05.2018

122/2018

-

27.

Ireland

30.12.1999

365/2000

257/2019

28.

Israel

23.05.2000

327/2000

414/2018

29.

Italy

26.06.1984

17/1985

-

30.

Japan

25.11.1978

46/1979

406/2018

31.

Kazakhstan

28.07.2008

257/2008

239/2020

32.

Kuvajt

15.04.2014

93/2014

-

33.

Korea

08.07.2003

244/2003

231/2020

34.

Latvia

12.06.2000

317/2000

489/2019

35.

Libya

21.06.2010

258/2010

-

36.

Lithuania

16.12.2002

756/2002

407/2018

37.

Luxembourg

30.12.1992

227/1993

485/2019

38.

Malaysia

11.04.2016

211/2016

-

39.

Malta

20.08.2000

318/2000

258/2019

40.

Mexico

28.09.2007

429/2007

-

41.

Moldova

17.09.2006

514/2006

-

42.

Montenegro

15.10.2001

269/2002

-

43.

Netherlands

05.11.1974

138/1974

199/1997 – PTA* 450/2010 - PTA*

486/2019

44.

Nigeria

02.12.1990

339/1991

-

45.

North Macedonia

27.04.2010

153/2010

-

46.

Norway

28.12.1979

35/1980

-

47.

Poland

21.12.1995

95/1996

212/2014 - PTA*

409/2018

48.

Portugal

02.11.2004

11/2005

98/2020

49.

Romania

29.12.1995

105/1996

-

50.

Russia

01.05.1997

31/1998

238/2020

51.

Serbia

15.10.2001

269/2002

413/2018

52.

Singapore

12.06.2006

381/2006

259/2019

53.

Slovenia

11.07.2004

386/2004

411/2018

54.

South Africa

30.06.1999

39/2001

-

55.

Spain

05.06.1981

23/1982

-

56.

Sri Lanka

19.06.1979

132/1979

-

57.

Sweden

08.10.1980

9/1981

-

58.

Switzerland

23.12.1997

127/1998

224/2012 – PTA*

-

59.

Syria

27.02.2010

35/2010

-

60.

Taiwan

24.09.2011

Financial Bulletin 9/2011 announcement No. 31

-

61.

Tunisia

25.10.1991

419/1992

-

62.

Turkey

02.12.1999

90/2000

-

63.

Turkmenistan

26.06.1998

100/1999

-

64.

Ukraine

22.11.1996

173/1997

488/2019

65.

United Arab Emirates

01.04.2017

58/2017

-

66.

United Kingdom[iii]

20.12.1991

89/1992

412/2018

67.

USA

30.12.1993

74/1994

-

68.

Uzbekistan

17.10.2003

444/2003

-

69.

Vietnam

29.07.2009

296/2009

-

 

[i]) The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (hereinafter "MLI"), published in the Coll. of Laws under no. 339/2018 in the form of Communication of the Ministry of Foreign and European Affairs of the Slovak Republic, modifies double tax treaty concluded between the Slovak Republic and relevant state. It is effective as of 01 January 2019 for the Slovak Republic. For more information about the MLI, please visit the following website: https://www.finance.gov.sk/sk/dane-cla-uctovnictvo/priame-dane/dane-z-prijmu/zmluvy-zamedzeni-dvojiteho-zdanenia/multilateralny-nastroj/multilateralny-nastroj-2.html

 [ii]) According to the Notification No. 15851/2001-75 published in the Financial Bulletin No. 17/2001 on the application of the Agreement between the Government of the Czechoslovak Socialist Republic and the Government of the People's Republic of China on the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income No. 41/1998 Coll., the Agreement shall not apply to the territory of Hong Kong, Macao and Taiwan; the Agreement shall apply only to the "mainland China".

 [iii]) Notification No. 12057/1997-651 published in the Financial Bulletin No. 7/1997 on the application of the Convention between the Government of the Czech and Slovak Federal Republic and the Government of the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation with respect to taxes on income and capital gains No. 89/1992 Coll., clarifies the territorial scope of the Convention as follows : According to the letter a) point 1 of Article 3 of the Convention, the term "United Kingdom" means the Great Britain and Northern Ireland , including any area outside the territorial waters of the United Kingdom . The term Great Britain refers to England, Wales and Scotland. The term United Kingdom does not apply to offshore islands and dependencies (e.g. Isle of Man, the Channel Islands, Gibraltar, the British Virgin Islands etc.). The legislation in the area of finance, economy and trade on these off-shore islands and dependencies differs from the legislation of Great Britain. In these territories, neither legal norms of the European Union transposed into UK law, nor the UK convention for the avoidance of double taxation apply.

 

Explanatory note:

 * Protocol to the Agreement