According to recent reports, the Slovak government is currently planning a number of corporate tax changes, including the introduction of a new patent box regime in line with the modified nexus approach developed as part of BEPS Action 5. The government is also planning for the introduction of measures to comply with the EU Anti Tax Avoidance Directive (Council Directive (EU) 2016/1164), including new exit taxation rules, controlled foreign company (CFC) rules, and hybrid mismatch rules, as w…