Guideline of the tax directorate of Slovak Republic on the issue of taxation of income of the taxpayer liable to tax on nursing activities performed in the territory of the Republic of Austria on the basis of trade license
Under § 2 . f ) of the Act no. 595/2003 Coll . Income Tax, as amended, that tax the taxpayer fully taxable as income (revenue) originating from sources in the Slovak Republic and from abroad. Revenue from the company mentioned in § 6 par . 1 point . b ) of the Income Tax arising from sources in Austria, for the purposes of taxation regarded as income from activities carried out through a permanent establishment situated in the territory of the Austria. According to § 17 par . 14 of the Income Tax part of the tax base of the taxpayer liable to tax is the tax base of a permanent establishment situated abroad, except when the tax base of a permanent establishment, the tax loss, which, according to the laws of the State in which the source of income may be reduced basis taxes. The taxable amount is the difference by which the taxable income exceeds the tax expenditures to determine which provisions apply § 17 to 29. Subject to the conditions set out in the Law on Income Tax taxpayer may claim the tax expenditure standard manner prescribed in § 6 paragraph 10. The taxpayer during the implementation of expenditure in this manner is required to keep records of income in a short time period, inventories and receivables.
According to § 1 paragraph . 1 point . a) The third paragraph of Law no. 431/2002 Coll . Accounting , as amended, the taxpayer is the entity. The taxpayer is not required in the Slovak Republic to keep accounts, if the purpose of determining the tax base does not show his tax expenditures, but they can apply a flat rate pursuant to § 6 . 10 of the Income Tax. According to § 45 of the Income Tax and Article 23 of the Treaty between the Czechoslovak Socialist Republic and the Republic of Austria for the avoidance of double taxation with respect to taxes on income and on capital no. 48/1979no. Coll, as amended, double taxation of that income is the elimination of applying the method of exempt income. Terms of defining taxability profits of an enterprise resident in the Slovak Republic to the Republic of Austria referred to in Article 7 of the Treaty. If in a particular case income of a resident of the Slovak Republic on business can be according to the provisions of the Treaty taxed in the territory of the Republic of Austria, in the territory of the Slovak Republic exempt from tax irrespective of effective taxation on the territory of the Republic of Austria. Regardless of the applied method of eliminating double taxation, if the conditions specified in § 32 paragraph 1 of the Income Tax taxpayer liable to tax is to bring the Slovak Republic declaration stating all the ‘ global ‘ taxable income.
Developed:
Tax direcotate of Slovak Republic Banská Bystrica department methodology taxation of international tax relations February 2009
