Slovakia (SK)

Jurisdiction Overview

IDQuestionAnswer
566 *OECD’s Model Mandatory Disclosure Rules: Has the jurisdiction implemented the OECD’s model mandatory disclosure rules for CRS avoidance arrangements and opaque offshore structures published in 2018? Yes
 Data Date: 2019

Notes

 
Based on the category D of the EU Directive on Administrative Cooperation (DAC 6), intermediaries in EU countries must report schemes that could be used to circumvent the CRS. DAC 6 must be transposed by July 2020.

Sources

https://ec.europa.eu/taxation_customs/sites/taxation/files/dac-6-council-directive-2018_en.pdf