The income tax treaty between Barbados and Slovakia was signed on 28 October 2015. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Barbados income tax, corporation tax and petroleum winning operations tax. It covers Slovak tax on income of individuals and tax on income of legal persons.
Withholding Tax Rates
- Dividends - 0% if the beneficial owner is a company directly holding at least 10% of the paying company's capital; otherwise 5%
- Intere…