Australian Tax Treaties
Slovak Agreement
AGREEMENT BETWEEN AUSTRALIA AND THE SLOVAK REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
ARTICLE 22
Source of Income
1.
Income, profits or gains derived by a resident of the Slovak Republic which, under the provisions of any one or more of Articles 6 to 8 and 10 to 19, may be taxed in Australia shall for the purposes of the law of Australia relating to Australian tax be deemed to be income from sources in Australia.
2.
Income, profits or gains derived by a resident of Australia which, under the provisions of any one or more of Articles 6 to 8 and 10 to 19, may be taxed in the Slovak Republic shall for the purposes of paragraph 1 of Article 23 and of the law of Australia relating to Australian tax be deemed to be income from sources in the Slovak Republic.
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) has modified the application of this tax treaty. A synthesised text of the MLI and this tax treaty is available to facilitate the understanding of how the MLI modifies this tax treaty.
Income, profits or gains derived by a resident of the Slovak Republic which, under the provisions of any one or more of Articles 6 to 8 and 10 to 19, may be taxed in Australia shall for the purposes of the law of Australia relating to Australian tax be deemed to be income from sources in Australia.
2.
Income, profits or gains derived by a resident of Australia which, under the provisions of any one or more of Articles 6 to 8 and 10 to 19, may be taxed in the Slovak Republic shall for the purposes of paragraph 1 of Article 23 and of the law of Australia relating to Australian tax be deemed to be income from sources in the Slovak Republic.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.