Slovakia (SK)

Jurisdiction Overview

IDQuestionAnswer
363 *Tax Rulings: Are unilateral cross-border tax rulings (e.g. advance tax rulings, advance tax decisions) available in laws or regulation, or in administrative practice? Yes
 Data Date: 2019

Notes

 
According to Slovakia's Ministry of Finance, both unilateral crossborder tax ruling and bilateral / multilateral advance pricing agreements are available (TJN-Survey 2017; TJN-Survey 2019). According to the OECD, these include "(i) cross-border unilateral APAs and any other cross-border unilateral tax ruling (such as an ATR) covering transfer pricing or the application of transfer pricing principles; and (ii) permanent establishment rulings" (OECD UTR 2018: 415)

Sources

TJN-Survey 2017
 
OECD UTR 2018: 415
 
IBFD 2019b
 
EU Tax Rulings 2015
 
EU Statistics on APAs 2016
 
TJN-Survey 2019