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Tax professionals from around the world are in Lisbon from 5-9 October for The 77th Congress of the International Fiscal Association (IFA) in Lisbon. Renata Blahova, Founding Partner, at BMB Partners, Taxand Slovakia, is a National Reporter for Subject 1 in this year’s Scientific Programme: Residency of Legal Entities for Corporate Income Taxation.
It was inspiring to hear Renata share her thoughts on the legal and tax policy challenges around corporate tax residency in today’s era of digitalization and deglobalisation.
She highlighted that, as a typical capital-importing country, Slovakia has historically focused on source taxation, which means residence taxation has played a smaller role — leading to limited case law and few instances of double or multiple taxation. In practice, treaty provisions prevail over national law, and Slovakia faces very few treaty override issues, especially compared to the much more audited area of transfer pricing.
Renata, who is the only National Reporter for Subject 1 from the CEE region, joined her fellow National Reporters alongside General Reporter João Félix Pinto Nogueira, at today’s plenary session on 6 October 2025.
A strong delegation of around 70 Taxanders are in attendance at this week’s IFA Congress which provides a platform for tax professionals, policy makers and academics from around the world to discuss the hottest topics in international tax.
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