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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 2

Taxes Covered

(1) The existing taxes to which the Agreement shall apply are:

  • (a) in the territory in which the taxation laws administered by the Ministry of Finance of the Slovak Republic are applied:
    • (i) the tax on income of individuals;
    • (ii) the tax on income of legal persons;
  • (b) in the territory in which the taxation laws administered by the Ministry of Finance of the Republic of China (Taiwan) are applied:
    • (i) the profit-seeking enterprise income tax;
    • (ii) the individual consolidated income tax;
    • (iii) the income basic tax.

(2) The Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the territories shall notify each other of any significant changes that have been made in taxation laws in force of each of the respective territories.