Slovak Republic Expands Issues that may be Covered by a Binding Tax Ruling

The Slovak Republic has approved amendments expanding the scope of issues for which binding tax rulings can be given. The amendments entered into force 15 September 2015.

The additional issues include:

• Adjustments to the tax base for overdue liabilities;
• The deductibility of costs;
• Withholding taxes;
• The deduction of losses; and
• Fixed establishments for VAT purposes.

The above are in addition to the list of issues approved in 2014 ({News-2014-09-07/A/3- previous coverage}).

Binding tax …