DT17001 - Slovak Republic: Admissible taxes

The following Slovak Republic taxes are admissable for credit in the UK under the convention:

• withholding tax on royalties (at the rate of 10% and for those royalties of the kind referred to in paragraph 3(a) of Article 12 of the UK/Czechoslovakia convention)

Claims for relief in respect of other taxes imposed by the Slovak Republic should be referred to HMRC, Tax Treaty Team.