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Slovak Republic - Exit Tax in the Slovak Republic

Country:
Slovak Republic
Author:
Z. Blažejová
Issue:
European Taxation, 2019 (Volume 59), No 4
Published:
7 March 2019
Due to mandatory implementation of the EU Anti-Tax Avoidance Directive (2016/1164) (hereinafter ATAD), the Slovak Republic was required to implement, with effect from 1 January 2018, an entirely new concept of taxation, i.e. exit tax.
 
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