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DT17001 | Double Taxation Relief Manual: Slovak Republic: admissible taxes

From HM Revenue & Customs · Double Taxation Relief Manual

The following Slovak Republic taxes are admissable for credit in the UK under the convention:

  • withholding tax on royalties (at the rate of 10% and for those royalties of the kind referred to in paragraph 3(a) of Article 12 of the UK/Czechoslovakia convention)

Claims for relief in respect of other taxes imposed by the Slovak Republic should be referred to HMRC, Tax Treaty Team.