International Taxation

Doing business in an international environment requires a careful assessment of tax implications. Together with our colleagues from the global RSM network, we are ready to help you with the right tax setup.

In the case of a business with a foreign element, the related tax implications must always be addressed at the same time. We can help you with the correct application of the relevant provisions of double taxation treaties in combination with local legislation and with the application of the benefits arising from the relevant provisions.

In this area, the correct assessment of the possible existence of a permanent establishment and the related taxation is important. Dividends, interest and royalties deserve special attention, where we always carefully examine the correct withholding tax rate and its application. If you have been taxed at a higher tax rate than allowed by an international treaty, we will help you claim a refund. If it is possible to claim exemption from withholding tax on interest and royalty income, we will prepare an application for an income exemption ruling.

We will also prepare the related notices and accounts for the tax authorities in accordance with the statutory requirements. It is important to remember the statutory obligation to notify foreign income when income is paid to a non-resident taxpayer when the statutory conditions are met. We will also be happy to help you with this notification.

Your contact person

Milan Černák

Managing Partner RSM SK
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