Zneužitie zmlúv o zamedzení dvojitého zdanenia – Slovensko
Abuse of Tax Treaties – Slovakia

Summary/Abstract: The paper analyzes existing decisions of Slovak courts dealing with the issue of abuse of Tax Treaty. It appears that on the issue of application of OECD Commentary the Slovak case law seems settled for now on the static approach, which seems in line with the relevant literature to date. With respect to the issue of treaty override by a local law anti-abuse rule/principle the Slovak courts are yet to come to a clear conclusion. The 2017 decision of the Regional Court in Bratislava begin first of the topic may be considered only a first input into the debate and the arguments therein would need considerable expansion and/or correction.

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