Slovak Republic
A. Progress in the implementation of the minimum standard
The Slovak Republic has 69 tax agreements in force as reported in its response to the Peer Review questionnaire. Thirty-two of those agreements comply with the minimum standard.
The Slovak Republic signed the MLI in 2017 and deposited its instrument of ratification on 20 September 2018. The MLI entered into force for the Slovak Republic on 1 January 2019. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
The Slovak Republic has not listed its agreements with Armenia and the United Arab Emirates but indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in the agreements with Armenia, Brazil, Ethiopia*, Iran*, and the United Arab Emirates. Armenia has listed its agreement with the Slovak Republic under the MLI.
The Slovak Republic is implementing the minimum standard through the inclusion of the preamble statement and the PPT combined with the LOB.1
B. Conclusion
No jurisdiction has raised any concerns about their agreements with the Slovak Republic.
Armenia has listed its agreement with the Slovak Republic under the MLI, which amounts to a request to implement the minimum standard.
← 1. For its agreements listed under the MLI, the Slovak Republic is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI). The Slovak Republic has also adopted for the simplified LOB under Article 7(6) of the MLI.