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Slovakia Adopts Amendments for the Exchange of Tax Rulings and APAs in the EU

|Approved Changes|Slovak Republic
Slovak Republic

Slovakia has reportedly adopted amendment to its domestic tax law to implement the amendments made to the EU Directive on administrative cooperation in the field of taxation (2011/16/EU) concerning the exchange of cross border tax rulings and advance pricing agreements between EU Member States. The amendments were made by Council Directive (EU) 2015/2376 ({News-2015-12-10/A/2- previous coverage}) and provide for the automatic exchange of cross border tax rulings and APAs with other EU Member …

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