• 5-December-2019

    English, PDF, 462kb

    Revenue Statistics: Key findings for the Slovak Republic

    The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in the Slovak Republic did not change between 2017 and 2018. The tax-to-GDP ratio remained at 33.1%. The corresponding figure for the OECD average was a slight increase of 0.1 percentage points from 34.2% to 34.3% over the same period.

  • 15-October-2019

    English, PDF, 1,053kb

    Taxing Energy Use: Key findings for the Slovak Republic

    This country note explains how the Slovak Republic taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

  • 11-April-2019

    English, PDF, 577kb

    Taxing Wages: Key findings for the Slovak Republic

    The tax wedge for the average single worker in the Slovak Republic increased by 0.1 percentage points from 41.6 in 2017 to 41.7 in 2018. The OECD average tax wedge in 2018 was 36.1 (2017, 36.2).

  • 14-February-2019


    Making Dispute Resolution More Effective - MAP Peer Review Report, Slovak Republic (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.  The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the Slovak Republic.
  • 27-septembre-2018


    Australie, France, Japon et République Slovaque déposent leur instrument de ratification ou d’acceptation de de la Convention Multilatérale BEPS

    L’Australie, la France, le Japon et la République Slovaque ont déposé leur instrument de ratification ou d’acceptation de la Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir le BEPS auprès du Secrétaire général de l’OCDE, soulignant ainsi leur ferme engagement à prévenir l’utilisation abusive des conventions fiscales et le BEPS par les entreprises multinationales.

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  • 20-September-2018

    English, PDF, 1,319kb

    Definitive MLI Position for the Slovak Republic

    Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for the Slovak Republic, deposited with the instrument of ratification, approval, or acceptance.

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  • 17-September-2018

    English, PDF, 120kb

    Effective carbon rates: Key findings for the Slovak Republic

    This country note for the Slovak Republic provides detail on the proportion of CO2 emissions from energy use subject to different effective carbon rates (ECR), as well as on the level and components of average ECRs in each of the six economic sectors (road transport, off-road transport, industry, agriculture and fishing, residential & commercial, and electricity).

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  • 12-April-2018

    English, PDF, 232kb

    Taxation Household Savings: Key findings for the Slovak Republic

    This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

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  • 9-avril-2018


    Fiches pays en matière de prix de transfert

    Les fiches par pays sur les législations et pratiques en matière de prix de transfert de pays membres de l'OCDE et non membres.

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  • 20-octobre-2017


    L'OCDE et les administrations fiscales débattent de la mise en œuvre de BEPS à l'occasion d'une réunion régionale en Slovaquie

    80 délégués venant de 20 pays et de 11 organisations se sont réunis à Bratislava pour la troisième réunion régionale du Cadre Inclusif sur le BEPS (Érosion de la base d'imposition et transfert de bénéfices) pour la région de l’Europe de l’Est et de l’Asie Centrale. Cet évènement, qui fait suite à la troisième réunion plénière du Cadre Inclusif qui s’est tenue aux Pays-Bas les 21 et 22 juin 2017.

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