Bloomberg Tax
March 20, 2023, 5:00 AM

Israel MOF Posts Synthesized Text of DTA With Slovakia in English

The Israeli Ministry of Finance March 16 posted online a synthesized text, in English, of the 1999 DTA with Slovakia, and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force Jan. 1, 2019. The MLI applies from: 1) Jan. 1, 2019, for withholding taxes in Israel and Slovakia; 2) Jan. 1, 2020, for all other taxes in Israel; and 3) July 1, 2019, for all other taxes in Slovakia. The synthesized text is to facilitate the application of the MLI but isn’t a source of law. [Israel, Ministry ...