Tax treaties between Slovakia and the Middle East countries

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Published Jan 30, 2021
Tomas Cibula Matej Kacaljak Peter Rakovsky


The objective of this article is to provide a basic systematic review of tax treaties between Slovakia and the Middle East States and their similarities and differences as compared to the standard OECD/UN Model Tax Conventions. The methods used include abstraction, comparison, analysis, synthesis, induction, deduction, and summarization. Findings include diverging practice concerning the scope and objective of double tax treaties such as criteria for residency, zakat provisions, transfer pricing rules, and anti-abuse rules. Taking into account the context of Slovak administrative practice and lack of experience with double tax treaties this diverging practice may lead to occasions of tax treaty override.

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Cibula, T., Kacaljak, M., & Rakovsky, P. (2021). Tax treaties between Slovakia and the Middle East countries. Journal of Research in Emerging Markets, 3(1), 58–65.
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Article Details


double tax treaty, income tax and capital tax, zakat, anti-abuse rules, transfer pricing, case-law



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