Global Forum on Transparency and Exchange of Information for Tax Purposes › Phase 2 Peer Review Report Summary: Slovak Republic
The Phase 2 review rates the Slovak Republic as overall largely compliant with the international standard. The Slovak Republic has a long experience of exchange of information and its covers 94 partners through various types of bilateral and multilateral legal instruments. The Slovak Republic is considered by its treaty partners as an important and reliable partner. Nevertheless, it is recommended that the Slovak Republic take steps to make improvements in certain areas related to the availability of information, confidentiality of information obtained from its treaty partners, and resources dedicated to exchange of information. The Slovak Republic should report steps taken to address the recommendations made in the Phase 2 report within one year. For further information on Slovakia's exchange of information practices and to read the full report click here.