Booking.com refuses to pay taxes in Slovakia
A revision to the Income Tax Act that has taken effect in January aspires to tax the Slovak activities of digital platforms such as Uber and Booking.com. These were obliged to set up Slovak branches by the end of February, but just one has done so despite tax authority FS’ warnings. FS plans further, as yet unspecified, action. The digital companies see no need to tax their Slovak activities in Slovakia, arguing by the international double taxation treaties.