Books
Babčák, V.: Daňové právo na Slovensku a v EÚ [Tax Law in Slovakia and the EU], Bratislava: EPOS, 2019.
Chapters in books
Babčák, V.: Daňová súťaž verzus daňová konkurencia [Tax Competition versus Tax Rivalry] (in:) Babčák, V. et al.: Daňové úniky, ich vznik a eliminácia [Tax Evasion, Its Origins and Elimination], Košice: ŠafárikPress, 2020
Articles
Koroncziová, A.: Zneužívanie zmlúv o zamedzení dvojitého zdanenia [Abuse of Double Taxation Avoidance Agreements] (in:) Zneužitie a iné formy obchádzania práva [Abuse and Other Forms of Circumvention of Law] Košice: EQUILIBRIA, s.r.o., 2016.
Scientific articles published online
Aliprandi, G., Borders, K.: Advancing Corporate Tax Transparency, EUTAX Observatory, p. 4, 2024. Available at: https://www.taxobservatory.eu//www-site/uploads/2024/06/
Advancing_tax_transparency_2024.pdf, accessed: 4th, October 2024
Alstadsæter, A., Godar, S., Nicolaides, P., and Zucman, G.: Global Tax Evasion Report 2024, EUTAX Observatory. Available at: https://www.taxobservatory.eu/www-site/uploads/2023/10/global_tax_evasion_report_24.pdf, accessed: 4th, October 2024
Carrel, P.: Leading economies agree plan to fight corporate tax avoidance, Reuters, 2015. Available at: https://www.reuters.com/article/idUSKCN0S400U/, accessed: 7th, October 2024
Enache, C.: Corporate Tax Rates around the World, 2023, Tax Foundation, 2023. Available at: https://taxfoundation.org/data/all/global/corporate-tax-rates-bycountry-2023/, accessed: 4th, October 2024
Kostić, S. V.: Pillar 2 and alternatives for attracting (as well as keeping) foreign investments, Kluwer International Tax Blog, 2024. Available at: https://kluwertaxblog.com/2024/08/14/pillar-2-and-alternatives-forattracting-as-well-as-keeping-foreign-investments/, accessed: 7th, September 2024
Masuda, T.: Japan to introduce “Innovation Box”, Kluwer International Tax Blog, 2024 Available at: https://kluwertaxblog.com/2024/08/20/japan-to-introduce-innovation-box/#_ftn1, accessed: 5th, September 2024
Parada, L.: Global Minimum Taxation: A strategic approach for developing countries, Columbia Journal of Tax Law, Vol. 15, No. 2, 2024. Available at: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4280669, accessed: 7th, September 2024
Legal Acts
An Act to implement certain provisions of the fall economic statement tabled in Parliament on November 21, 2023 and certain provisions of the budget tabled in Parliament on March 28, 2023
Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market Finance Act, 2016, no. 28 of 2026, REGISTERED NO. DL—(N)04/0007/2003—16 https://www.taxmanagementindia.com/visitor/acts_rules_provisions.asp?ID=673
Other official documents
OECD 2021. Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy from 8 October 2021
Available at: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/beps/statement-on-a-two-pillar-solution-to-address-the-tax-challenges-arising-from-thedigitalisation-of-the-economy-october-2021.pdf, accessed: 27th, September 2024
OECD. The Multilateral Convention to Implement Amount A of Pillar One: Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy Available at: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/cross-border-and-international-tax/multilateral-convention-to-implementamount-a-of-pillar-one.pdf
Internet Resources
BDO Corporate Tax News. Available at: https://www.bdo.global/en-gb/insights/tax/world-wide-tax/japannew-innovation-box-and-changes-to-deductibility-of-entertainment-expensesand-tax-credit-for-s, accessed: 5th, September 2024
Bhuyan, A.: Explainer: Why India is Opposing Pillar 1 of OECD Global Tax Deal, 2024. Available at: https://www.etvbharat.com/en/!business/why-india-is-opposing-pillar-1-of-oecd-global-tax-deal-enn24052605156, accessed: 20th, September 2024
DST revenues up as Pillar One deadline expires, Tax journal, ISSUE 1670 from 5th, July 2024. Available at: https://www.taxjournal.com/articles/dst-revenues-up-as-pillar-onedeadline-expires, accessed: 17th, September 2024
European Comission 2017. Oznámenie Komisie Európskemu parlamentu a Rade: spravodlivý a efektívny daňový systém v EÚ pre digitálny jednotný trh [Communication from the Commission to the European Parliament and the Council: A Fair and Efficient Tax System in the EU for the Digital Single Market]. Available at: https://eur-lex.europa.eu/legal-content/SK/TXT/PDF/?uri=CELEX:52017DC0547, accessed: 23th, September 2024
European Parlament 2024. Balancing on two Pillars: Global corporate tax reform. Available at: https://www.europarl.europa.eu/RegData/etudes/BRIE/2024/762346/EPRS_BRI(2024)762346_EN.pdf, accessed: 28th, September 2024
India has significantly expanded its equalization levy, 2023. Available at: https://rsmus.com/insights/services/business-tax/india-has-significantly-expanded-its-equalization-levy.html, accessed: 30th, September 2024
Lawder, D.: Yellen says India and China hindering ‘Pillar 1’ tax deal, 2024. Available at: https://www.reuters.com/business/finance/yellen-says-india-chinahindering-pillar-1-tax-deal-2024-05-24/, accessed: 25th, September 2024
OECD 2024. Addressing the Tax Challenges of the Digital Economy, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris. DOI: https://doi.org/10.1787/9789264218789-en
OECD 2021. 130 countries and jurisdictions join bold new framework for international tax reform. Available at: https://web-archive.oecd.org/2021-07-08/593841-130-countries-andjurisdictions-join-bold-new-framework-for-international-tax-reform.htm, accessed: 25th, September 2024
OECD 2021. Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris. Available at: https://www.oecd-ilibrary.org/docserver/782bac33-en.pdf?expires=1728807435&id=id&accname=guest&checksum=0F1BA61ED9DA867EAD6A8E42C1764972OECD 2023.
Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy: The Multilateral Convention to Implement amount A of Pillar One, Overview Available at: https://www.oecd.org/tax/beps/multilateral-convention-amount-A-pillar-one-overview.pdf, accessed: 17th September 2024
OECD 2023. Update to Pillar One timeline by the OECD/G20 Inclusive Framework on BEPS. Available at: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/cross-border-and-international-tax/update-pillar-one-timeline-beps-inclusive-framework-december-2023.pdf, accessed: 20th September 2024
Pillar One deadline has passed: new Digital Services Taxes on the horizon? Available at: https://www.dentons.com/en/insights/alerts/2024/july/8/pillarone-deadline-has-passed-new-digital-services-taxes-on-the-horizon, accessed: 20th September 2024
BEPS, PWC. Available at: https://www.pwc.com/sk/sk/slovnik/beps.html, accessed: 5th September 2024
Song, M.: Pillar One: One Tough Hill to Climb for Global Tax Reform, 2024. Available at: https://exactera.com/resources/pillar-one-one-tough-hill-to-climbfor-global-tax-reform/, accessed: 20th, September 2024
Taxation of the digitalized economy, KPMG, 2024. Available at: https://kpmg.com/kpmg-us/content/dam/kpmg/pdf/2023/digitalized-economy-taxation-developments-summary.pdf, accessed: 30th September 2024
The OECD and Digital Services Taxes, Bloomberg Tax, 2024. Available at: https://pro.bloombergtax.com/insights/international-tax/understanding-digital-services-taxes-the-oecd/, accessed: 24th September 2024
The OECD/G20 Pillar 1 and Digital Services Taxes: A Comparison, Digital Services Taxes (DSTs) (in:) Congressional Research Service, 2024. Available at: https://crsreports.congress.gov/product/pdf/R/R47988, accessed: 24th September 2024
Univerzita pre moderné Slovensko: Rovná daň na Slovensku – funguje to! [University for a Modern Slovakia: Flat Tax in Slovakia – It Works!] .Available at: http://www.upms.sk/media/Rovn_da_na_Slovensku_funguje_to_1.pdf, accessed 20th September 2024