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Slovak RepublicPrílohaThis document contains a list of reservations and notifications made by the Slovak Republic to be confirmed upon deposit of the instrument of ratification, acceptance or approval subject to Articles 28 (6) and 29(3) of the Convention.
Article 2 – Interpretation of Terms
Notification - Agreements Covered by the Convention
Pursuant to Article 2(1)(a)(ii) of the Convention, the Slovak Republic wishes the following agreements to be covered by the Convention:
Other
Contracting Jurisdiction
Original/
Amending
Instrument
Convention between the Government of the Slovak Republic and the Government of the Kingdom of Belgium for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital
Convention between the Government of the Czechoslovak Socialist republic and the Government of the Republic of Cyprus for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital
Convention between the Slovak Republic and Republic of Estonia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital
Convention between the Slovak Republic and Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains
Agreement between the Government of the Slovak Republic and the Government of Malaysia for the avoidance of double taxation and the prevention of
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Government of the Slovak Republic and the Government of Turkmenistan for the avoidance of double taxation with respect to taxes on income and on capital
Agreement between the Government of the Slovak Republic and the Government of the Republic of Uzbekistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on property
The Republic of Uzbekistan
Article 3 – Transparent Entities Notification of Existing Provisions in Listed Agreements
Pursuant to Article 3(6) of the Convention, the Slovak Republic considers that the following agreement contains a provision described in Article 3(4) that is not subject to a reservation under Article 3(5)(c) through (e). The article and paragraph number of each such provision is identified below.
Other Contracting Jurisdiction
The United States of America
Article 4 – Dual Resident Entities
Notification of Existing Provisions in Listed Agreements
Pursuant to Article 4(4) of the Convention, the Slovak Republic considers that the following agreements contain a provision described in Article 4(2) that is not subject to a reservation under Article 4(3)(b) through (d). The article and paragraph number of each such provision is identified below.
Other Contracting Jurisdiction
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The Great Socialist People´s Libyan Arab Jamahiriya
The Republic of Macedonia
The Republic of Uzbekistan
Article 5 – Application of Methods for Elimination of Double Taxation
Notification of Choice of Optional Provisions
Pursuant to Article 5(10) of the Convention, the Slovak Republic hereby chooses under Article 5(1) to apply Option C of that Article. Notification of Existing Provisions in Listed Agreements
For jurisdictions choosing Option C:
Pursuant to Article 5(10) of the Convention, the Slovak Republic considers that the following agreements contain a provision described in Article 5(7). The article and paragraph number of each such provision is identified below.
Other Contracting Jurisdiction
The Kingdom of the Netherlands
The United Kingdom of Great Britain and Northern Ireland
The Grand Duchy of Luxembourg
The Federative Republic of Brazil
The People´s Republic of China
The Federal Republic of Nigeria
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The Federal Republic of Yugoslavia (Serbia)
The Republic of Sri Lanka
Article 6 – Purpose of a Covered Tax Agreement
Notification of Existing Preamble Language in Listed Agreements
Pursuant to Article 6(5) of the Convention, the Slovak Republic considers that the following agreements are not within the scope of a reservation under Article 6(4) and contain preamble language described in Article 6(2). The text of the relevant preambular paragraph is identified below.
Other
Contracting
Jurisdiction
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital,
<Being aware of the need to facilitate trade and to encourage economic cooperation in conformity with the Final Act of the Conference on Security and Cooperation in Europe.>
Have decided to conclude the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital.
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital
DESIRING to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains,
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income;
The Kingdom of the Netherlands
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital,
The Republic of Singapore
Desiring to conclude an Agreement for the avoidance of
double taxation and the prevention of fiscal evasion with respect to taxes on income,
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of double taxation and the prevention of fiscal evasion with respect to taxes on income,
desiring to conclude an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on Income and <to promote economic cooperation between the two countries >,
The Republic of Uzbekistan
desiring to conclude an Agreement for the avoidance of
double taxation and the prevention of fiscal evasion with respect to taxes on income and on property and <with a view to promote economic cooperation between the two countries>,
Notification of Choice of Optional Provisions
Pursuant to Article 6(6) of the Convention, the Slovak Republic hereby chooses to apply Article 6(3).
Notification of Listed Agreements Not Containing Existing Preamble Language
Pursuant to Article 6(6) of the Convention, the Slovak Republic considers that the following agreements do not contain preamble language referring to a desire to develop an economic relationship or to enhance co-operation in tax matters.
Other Contracting Jurisdiction
The kingdom of the Netherlands
The Republic of Singapore
The United Kingdom of Great Britain and Northern Ireland
The Republic of Lithuania
The Grand Duchy of Luxembourg
The Federative Republic of Brazil
The People ´s Republic of China
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Notification of Choice of Optional ProvisionsPursuant to Article 7(17)(c) of the Convention, the Slovak Republic hereby chooses to apply the Simplified Limitation on Benefits Provision pursuant to Article 7(6). Notification of Existing Provisions in Listed Agreements
Pursuant to Article 7(17)(c) of the Convention, the Slovak Republic considers that the following agreement contains a provision described in Article 7(14). The article and paragraph number of each such provision is identified below.
Other Contracting Jurisdiction
The United States of America
Article 17 (1) through (4)
Article 8 – Dividend Transfer Transactions
Reservation
Pursuant to Article 8(3)(b)(iii) of the Convention, the Slovak Republic reserves the right for the entirety of Article 8 not to apply to its Covered Tax Agreements to the extent that the provisions described in Article 8(1) already include a minimum holding period longer than a 365 day period. The following agreements contain provisions that are within the scope of this reservation.
Other Contracting Jurisdiction
Article 10(2)(a)
(Article 2 of the Protocol)
Notification of Existing Provisions in Listed Agreements
Pursuant to Article 8(4) of the Convention, the Slovak Republic considers that the following agreements contain a provision described in Article 8(1) that is not subject to a reservation described in Article 8(3)(b). The article and paragraph number of each such provision is identified below.
Other Contracting Jurisdiction
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The Kingdom of the Netherlands
The Republic of Singapore
Article 10(3)(a)
(Article 2 of the Protocol)
The United Kingdom of Great Britain and Northern Ireland
The Grand Duchy of Luxembourg
The Republic of Kazakhstan
The Federal Republic of Nigeria
The Federal Republic of Yugoslavia (Montenegro)
The Federal Republic of Yugoslavia (Serbia)
The Republic of South Africa
The United States of America
The Socialist Republic of Vietnam
Article 9 – Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value Principally from Immovable Property Notification of Existing Provisions in Listed Agreements
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Pursuant to Article 9(7) of the Convention, the Slovak Republic considers that the following agreements contain a provision described in Article 9(1). The article and paragraph number of each such provision is identified below.Other Contracting Jurisdiction
The Republic of Singapore
The Republic of Lithuania
The People´s Republic of China
The Republic of Kazakhstan
The United Mexican States
Article 13(4)
(Article 5(1) of the Protocol)
The United States of America
Article 13(1)
Article 13(2)
The Socialist Republic of Vietnam
The Great Socialist People´s Libyan Arab Jamahiriya
The Republic of Macedonia
The Republic of Uzbekistan
Notification of Choice of Optional Provisions
Pursuant to Article 9(8) of the Convention, the Slovak Republic hereby chooses to apply Article 9(4).
Article 10 – Anti-abuse Rule for Permanent Establishments Situated in Third Jurisdictions
Notification of Existing Provisions in Listed Agreements
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Pursuant to Article 10(6) of the Convention, the Slovak Republic considers that none of the CTAs contains a provision described in Article 10(4). Article 11 – Application of Tax Agreements to Restrict a Party’s Right to Tax its Own Residents
Notification of Existing Provisions in Listed Agreements
Pursuant to Article 11(4) of the Convention, the Slovak Republic considers that the following agreement contains a provision described in Article 11(2). The article and paragraph number of each such provision is identified below.
Other Contracting Jurisdiction
The United States of America
Article 12 – Artificial Avoidance of Permanent Establishment Status through Commissionaire Arrangements and Similar Strategies Notification of Existing Provisions in Listed Agreements
Pursuant to Article 12(5) of the Convention, the Slovak Republic considers that the following agreements contain a provision described in Article 12(3)(a). The article and paragraph number of each such provision is identified below.
Other Contracting Jurisdiction
The Kingdom of the Netherlands
The Republic of Singapore
The United Kingdom of Great Britain and Northern Ireland
The Republic of Lithuania
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The Republic of Uzbekistan
Pursuant to Article 12(6) of the Convention, the Slovak Republic considers that the following agreements contain a provision described in Article 12(3)(b). The article and paragraph number of each such provision is identified below.
Other Contracting Jurisdiction
The Kingdom of the Netherlands
The Republic of Singapore
The United Kingdom of Great Britain and Northern Ireland
The Republic of Lithuania
The Grand Duchy of Luxembourg
The Federative Republic of Brazil
The People´s Republic of China
The Republic of Kazakhstan
The United Mexican States
The Federal Republic of Nigeria
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The Federal Republic of Yugoslavia (Montenegro)
The Federal Republic of Yugoslavia (Serbia)
The Republic of South Africa
The Republic of Sri Lanka
The United States of America
The Socialist Republic of Vietnam
The Great Socialist People´s Libyan Arab Jamahiriya
The Republic of Macedonia
The Republic of Uzbekistan
Article 13 – Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions Notification of Choice of Optional Provisions
Pursuant to Article 13(7) of the Convention, the Slovak Republic hereby chooses to apply Option A under Article 13(1).
Notification of Existing Provisions in Listed Agreements
Pursuant to Article 13(7) of the Convention, the Slovak Republic considers that the following agreements contain a provision described in Article 13(5)(a). The article and paragraph number of each such provision is identified below.
Other Contracting Jurisdiction
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The United States of America
The Socialist Republic of Vietnam
The Great Socialist People´s Libyan Arab Jamahiriya
The Republic of Macedonia
The Republic of Uzbekistan
Article 14 – Splitting-up of Contracts Notification of Existing Provisions in Listed Agreements
Pursuant to Article 14(4) of the Convention, the Slovak Republic considers that none of the CTA´s contains a provision described in Article 14(1) of the Convention.
Article 15 – Definition of a Person Closely Related to an Enterprise The Slovak Republic does not make a reservation to Article 15. Article 16 – Mutual Agreement Procedure Reservation
Pursuant to Article 16(5)(a) of the Convention, the Slovak Republic reserves the right for the first sentence of Article 16(1) not to apply to its Covered Tax Agreements on the basis that it intends to meet the minimum standard for improving dispute resolution under the OECD/G20 BEPS Package by ensuring that under each of its Covered Tax Agreements (other than a Covered Tax Agreement that permits a person to present a case to the competent authority of either Contracting Jurisdiction), where a person considers that the actions of one or both of the Contracting Jurisdictions result or will result for that person in taxation not in accordance with the provisions of the Covered Tax Agreement, irrespective of the remedies provided by the domestic law of those Contracting Jurisdictions, that person may present the case to the competent authority of the Contracting Jurisdiction of which the person is a resident or, if the case presented by that person comes under a provision of a Covered Tax Agreement relating to non-discrimination based on nationality, to that of
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the Contracting Jurisdiction of which that person is a national; and the competent authority of that Contracting Jurisdiction will implement a bilateral notification or consultation process with the competent authority of the other Contracting Jurisdiction for cases in which the competent authority to which the mutual agreement procedure case was presented does not consider the taxpayer’s objection to be justified.Notification of Existing Provisions in Listed Agreements
Pursuant to Article 16(6)(b)(i) of the Convention, the Slovak Republic considers that the following agreements contain a provision that provides that a case referred to in the first sentence of Article 16(1) must be presented within a specific time period that is shorter than three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement. The article and paragraph number of each such provision is identified below.
Other Contracting Jurisdiction
Article 25(1), second sentence
Article 25(1), second sentence
Article 25(1), second sentence
Pursuant to Article 16(6)(b)(ii) of the Convention, the Slovak Republic considers that the following agreements contain a provision that provides that a case referred to in the first sentence of Article 16(1) must be presented within a specific time period that is at least three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement. The article and paragraph number of each such provision is identified below.
Other Contracting Jurisdiction
Article 25(1), second sentence
Article 25(1), second sentence
Article 25(1), second sentence
Article 25(1), second sentence
Article 24(1), second sentence
The Republic of Singapore
Article 24(1), second sentence
Article 25(1), second sentence
Article 25(1), second sentence
Article 25(1), second sentence
Article 26(1), second sentence
Article 25(1), second sentence
The Republic of Lithuania
Article 25(1), second sentence
Article 26(1), second sentence
Article 25(1), second sentence
The Grand Duchy of Luxembourg
Article 25(1), second sentence
Article 24(1), second sentence
Article 25(1), second sentence
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The People´s Republic of China
Article 25(1), second sentence
Article 25(1), second sentence
Article 24(1), second sentence
Article 24(1), second sentence
Article 24(1), second sentence
Article 24(1), second sentence
Article 25(1), second sentence
Article 25(1), second sentence
Article 25(1), second sentence
Article 27(1), second sentence
Article 25(1), second sentence
The Republic of Kazakhstan
Article 25(1), second sentence
Article 25(1), second sentence
The United Mexican States
Article 23(1), second sentence
Article 25(1), second sentence
Article 26(1), second sentence
Article 25(1), second sentence
Article 25(1), second sentence
Article 26(1), second sentence
The Republic of South Africa
Article 24(1), second sentence
Article 25(1), second sentence
Article 24(1), second sentence
Article 25(1), second sentence
The United States of America
Article 26(1), second sentence
The Socialist Republic of Vietnam
Article 26(1), second sentence
Article 25(1), second sentence
Article 24(1), second sentence
The Great Socialist People´s Libyan Arab Jamahiriya
Article 24(1), second sentence
The Republic of Macedonia
Article 24(1), second sentence
Article 24(1), second sentence
Article 25(1), second sentence
The Republic of Uzbekistan
Article 25(1), second sentence
Notification of Listed Agreements Not Containing Existing Provisions
Pursuant to Article 16(6)(c)(ii) of the Convention, the Slovak Republic considers that the following agreements do not contain a provision described in Article 16(4)(b)(ii).
Other Contracting Jurisdiction
The kingdom of the Netherlands
The United Kingdom of Great Britain and Northern Ireland
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The Federative Republic of Brazil
The Federal Republic of Nigeria
The Federal Republic of Yugoslavia (Montenegro)
The Federal Republic of Yugoslavia (Serbia)
The Republic of Sri Lanka
The Great Socialist People´s Libyan Arab Jamahiriya
Pursuant to Article 16(6)(d)(i) of the Convention, the Slovak Republic considers that the following agreements do not contain a provision described in Article 16(4)(c)(i).
Other Contracting Jurisdiction
Pursuant to Article 16(6)(d)(ii) of the Convention, the Slovak Republic considers that the following agreements do not contain a provision described in Article 16(4)(c)(ii).
Other Contracting Jurisdiction
The United Kingdom of Great Britain and Northern Ireland
The Federative Republic of Brazil
The Socialist Republic of Vietnam
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Article 17 – Corresponding Adjustments
Reservation
Pursuant to Article 17(3)(a) of the Convention, the Slovak Republic reserves the right for the entirety of Article 17 not to apply to its Covered Tax Agreements that already contain a provision described in Article 17(2). The following agreement(s) contain(s) provisions that are within the scope of this reservation.
Other Contracting Jurisdiction
The Republic of Singapore
The United Kingdom of Great Britain and Northern Ireland
The Republic of Lithuania
The Grand Duchy of Luxembourg
The People´s Republic of China
The Republic of Kazakhstan
The United Mexican States
The Federal Republic of Nigeria
Article 9(2) of the Agreement between the Republic of Poland and the Slovak Republic for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital, amended by
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Article 1 of Amending Instrument a)
The Republic of South Africa
The United States of America
The Socialist Republic of Vietnam
The Great Socialist People´s Libyan Arab Jamahiriya
The Republic of Macedonia
The Republic of Uzbekistan
Article 18 – Choice to Apply Part VI
Notification of Choice of Optional Provisions
Pursuant to Article 18 of the Convention, the Slovak Republic hereby chooses not to apply Part VI. 
s contains a provision described in Article 10(4).