Taxation of international executives
Are there special residency considerations for short-term assignments?
Are there special payroll considerations for short-term assignments?
What income will be taxed during short-term assignments?
The scope of taxation would depend on the tax residence status of the assignee.
A Slovak tax non-resident would tax only income from Slovak source, e.g. employment income for work performed in Slovakia. A Slovak tax resident would tax the world-wide income.
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