On 1 January 2010, amendments introduced by Law 504/2009 Coll. to the Income Tax Act and the Act on Accounting became effective. Details of the amendments regarding corporate taxpayers are summarized below.
PE losses
In accordance with the amendments, losses of a permanent establishment located abroad are allowed to be included in the tax base of a Slovak resident taxpayer despite the fact that the same losses may be allowed to be carried forward in th…