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Slovak Government Approves Draft Legislation for EU Anti-Tax Avoidance Directive and other BEPS-related Measures

|Proposed Changes|Slovak Republic
Slovak Republic

On 16 August 2017, the Slovak Republic's Ministry of Finance announced that the government has approved draft legislation that would introduce measures of the EU Anti-Tax Avoidance Directive (Council Directive (EU) 2016/1164), as well as certain other BEPS-related measures. The main measures include:

  • Transparency rules for the public disclosure of information on taxpayers with excessive deductions, which would include the amount of their excessive deduction and their tax liability;
  • Amendme…