Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Revised Article 23 of DTAA: Ensuring Tax Deduction for Residents with Income Taxed in Another State under MLI Provisions.</h1> Article 23 of the Double Taxation Avoidance Agreement (DTAA) between the Slovak Republic and another Contracting State addresses the elimination of double taxation. It stipulates that each state's tax laws will govern income taxation unless the agreement specifies otherwise. The revised provisions under the Multilateral Instrument (MLI) allow a resident's income taxed in the other state to be deducted from the resident's tax in their home state, ensuring the deduction does not exceed the tax attributable to the income taxed in the other state. Exempted income can still be considered when calculating tax on remaining income.
TaxTMI 
TaxTMI 
