{"id":9320,"date":"2025-10-06T14:10:43","date_gmt":"2025-10-06T12:10:43","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=9320"},"modified":"2025-11-25T15:14:02","modified_gmt":"2025-11-25T13:14:02","slug":"slovensko-podpisalo-dohodu-o-vymene-informacii","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/slovensko-podpisalo-dohodu-o-vymene-informacii\/","title":{"rendered":"Slovakia Signs Agreement on Exchange of Information"},"content":{"rendered":"

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At the beginning of August, the OECD published a report stating that the first 15 countries had signed the Multilateral Competent Authority Agreement on the Exchange of Information (GIR MCAA)<\/strong>. This agreement arises from an international initiative that established global tax rules and the regulatory framework known as Pillar II.<\/p>\n

The Slovak Republic is among the first signatories of this agreement. A full list of signatory countries with their respective dates of signature is available on the following <\/em>website<\/em><\/a>.<\/em><\/span><\/p>\n

What is the GIR MCAA Agreement?<\/strong><\/p>\n

The GIR MCAA (full title: Multilateral Competent Authority Agreement on the Exchange of GloBE Information) is based on Article 6 of the Convention on Mutual Administrative Assistance in Tax Matters and the exchange of information framework.<\/p>\n

The purpose of the GIR MCAA is to:<\/p>\n