Slovak Income Tax Legislation in Terms of EU Secondary Law Transposition
The article deals with the integration process of implementation of European Union secondary law into the Slovak tax legislation. In particular, the article analyses whether provisions of (i) EU Parent Subsidiary Directive, (ii) EU Interest and Royalty Directive and (iii) EU Merger Directive are imp...
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| Format: | Article |
| Language: | English |
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Sciendo
2016-12-01
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| Series: | EU agrarian Law |
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| Online Access: | http://www.degruyter.com/view/j/eual.2016.5.issue-2/eual-2016-0010/eual-2016-0010.xml?format=INT |