Slovakia ratified the OECD’s Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, sometimes abbreviated as BEPS, intended to combat tax base erosion and profit shifting under individual double taxation treaties. The Multilateral Convention is intended to amend all double taxation treaties concluded by Slovakia and enters into force on 1 January 2019. The contracting states for which the Multilateral Convention shall enter into force on 1 January 2019 are: Australia, France, Israel, Japan, Lithuania, Poland, Austria, Slovenia, UK, Serbia and Sweden.
