Starting from January 2018, important tax changes in M&A transactions become effective. The domestic, Slovak M&A transactions will have to be performed at fair value for income tax purposes. As a result, they will require thorough tax planning. In addition to this, the concept of exit tax will be introduced.
We covered these topics in detail on the Conference on International Taxation "Does the tax optimisation still exist?/ Most significant changes in international taxes in the last 60 years" that was organised by the Slovak Chamber of Tax Advisors.