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Slovak Republic - Key Amendments to Slovak Tax Legislation

Country:
Slovak Republic
Author:
Branislav Ďurajka; Z. Blažejová
Issue:
European Taxation, 2013 (Volume 53), No 4
Published:
14 March 2013
This note outlines recent legislative developments in the Slovak Republic, in particular, an increase in the corporate income tax rate, the introduction of a special levy for businesses in regulated industries and a return to progressive taxation of the income of individuals through the introduction of a second tax bracket.
 
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