On 28 December 2017, the Slovak Republic published Law 344/2017 in the Official Gazette. The law includes a number of tax reform measures, including:
- An expanded domestic definition of permanent establishment to include the recommendations of BEPS Action 7, including a 6-month aggregate threshold for construction/assembly project PEs, a 183-day aggregate threshold for service PEs, and provisions for a dependent agent PE, as well as the provision that transport and accommodation services may …