The Slovak Republic has 70 tax agreements in force as reported in its response to the Peer Review questionnaire. Thirty-seven of those agreements comply with the minimum standard.
The Slovak Republic signed the MLI in 2017 and deposited its instrument of ratification on 20 September 2018. The MLI entered into force for the Slovak Republic on 1 January 2019. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
The Slovak Republic has not listed its agreements with Armenia, Oman and the United Arab Emirates but indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in the agreements with Armenia, Brazil, Ethiopia*, Iran*, Oman and the United Arab Emirates. Armenia, Oman and the United Arab Emirates have listed its agreement with the Slovak Republic under the MLI.
The Slovak Republic is implementing the minimum standard through the inclusion of the preamble statement and the PPT combined with the LOB.1