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

Globalizácia a jej sociálno-ekonomické dôsledky 2012, Peer-reviewed conference proceedings. Published as a special issue of the e-journal 'Podniková ekonomika a manažment', Zilina University, October 2012

14 Pages Posted: 14 Oct 2012

See all articles by Jana Kubicova

Jana Kubicova

University of Economics in Bratislava

Date Written: September 14, 2012

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

Suggested Citation

Kubicova, Jana, Tax Treaty Policy of Slovakia Over the Years - Early Treaties and First Period (from 1867 to 1969) (September 14, 2012). Globalizácia a jej sociálno-ekonomické dôsledky 2012, Peer-reviewed conference proceedings. Published as a special issue of the e-journal 'Podniková ekonomika a manažment', Zilina University, October 2012, Available at SSRN: https://ssrn.com/abstract=2161493

Jana Kubicova (Contact Author)

University of Economics in Bratislava ( email )

Dolnozemská cesta 1
Bratislava, 852 35
Slovakia

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