Tax Treaty Policy of Slovakia Over the Years - Early Treaties and First Period (from 1867 to 1969)

Abstract

Globalisation had begun through trade, continued by cross-border investments, later by international mobility of human resources and cross-border exchange of knowledge. Generation of various categories of incomes accompanied these processes. Due to differences between tax jurisdictions, it is likely that international double taxation will appear. To eliminate this phenomenon sovereign States conclude tax treaties. This paper is a result of detailed survey of tax treaty policy of Slovakia or its predecessors from 1869 to see, how political and economic development influenced tax treaties of Slovakia or its predecessors. For methodological issues we split entire years to two main periods, and each of them to several stages. This paper provides survey of tax treaty policy of present-day Slovakia predecessors during first period – from 1869 to 1969.

Keywords: tax, treaty, history, Slovakia, periods

JEL Classification: F39, F69, H87