The Slovak Official Gazette March 30 published Notice No. 104/2023, amending the 1994 DTA with Romania to comply with the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The amendments enter into force Oct. 5, 2023, and apply from: 1) Jan. 1, 2024, for withholding taxes; and 2) Oct. 5, 2023, for all other taxes. [Slovakia, Government Legal Database, 03/30/23]
Reference: View Notice No. 104/2023. View Index.
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