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Competent Authority
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Taxation and Customs Section
Ministry of Finance
Štefanovičova 5
817 82 Bratislava 15
Tel.: +421 (2) 5958 3477
Tel.: +421 (2) 5958 3467
Fax: +421 (2) 5958 3458
E-mail: elena.mihalikova@mfsr.sk
E-mail: jana.nestinova@mfsr.sk
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Organization
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Taxation and Customs Section
Ministry of Finance of the Slovak Republic |
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Scope of MAP & MAP APA
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Relief of double taxation.
Treaty interpretation and application.
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Domestic guidelines & administrative arrangements
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No special arrangements provided by the domestic law. |
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Time for filing
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No special limits, only conditions established by the respective treaties apply. |
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Form of request
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No special requirements. |
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Documentation requirement
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No special requirements.
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User fees
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None |
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Tax collection / penalty / interest
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No specific provision. |
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Other dispute resolution mechanisms
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The EU Arbitration Convention for the transfer pricing cases. |
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Government Website
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http://www.finance.gov.sk |
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