HMRC internal manual

Double Taxation Relief Manual

Slovak Republic: Agreements in force

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Title: Convention between the Government of the  United Kingdom of Great Britain and Northern Ireland and the Government of the Czech and Slovak Federal Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital

Signed: 5 November 1990 

Statutory Instrument number: SI 1991 No. 2876

Entered into force: 20 December 1991

Has effect:

  • in Czechoslovakia from 1 January 1992
  • in the UK, in respect of income tax and capital gains tax, from 6 April 1992; in respect of corporation tax, from 1 April 1992

The Convention continues to apply for the Slovak Republic.

The text of the Convention currently in force can be found at the following link: https://www.gov.uk/government/publications/slovak-republic-tax-treaties

The Convention as it applies to relations between the United Kingdom and the Slovak Republic has been modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI). The text of the synthesised text of the Convention and the MLI can be found via: https://www.gov.uk/government/publications/slovak-republic-tax-treaties