Slovaquie : 19 sur 20
| Auteur | Colette Plasman |
La Slovaquie, pays membre de l'Union EuropÈenne depuis mai 2004, est un des pays les plus intÈressants actuellement pour dÈcentrer une partie de ses activitÈs d'un point de vue fiscal.
En effet, outre le fait que ce pays ait signÈ plus de 50 conventions prÈventives de double imposition basÈes sur le modËle OCDE avec d'autres pays et notamment ceux de l'Union EuropÈenne ñ lui confÈrant une sÈcuritÈ juridique apprÈciable ñ elle a rÈorganisÈ rÈcemment son rÈgime fiscal allant vers un modËle clair, transparent et attrayant pour les Ètrangers.
En effet, le taux de TVA est de 19 %, le taux de l'impÙt des sociÈtÈs est de 19 % et le taux d'impÙt des personnes physiques est Ègalement de 19 %.
Au niveau de l'impÙt des sociÈtÈs, il n'y a pas de retenue de prÈcompte...
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