LED Taxand noted that Slovakia has adopted a different implementation technique through a draft law currently under consideration by the National Council.

LED Taxand is an Italian tax law firm recognised for the high quality of its services, technical excellence, strategic approach and ability to handle complex mandates in both domestic and cross-border contexts. The firm brings together professionals with strong academic backgrounds and significant international experience, assisting Italian and international clients in technically and strategically sophisticated transactions. The firm advises clients operating across a wide range of sectors, including energy, infrastructure, real estate, private equity, banking, asset management and venture capital, delivering tax solutions tailored to the specific regulatory and operational features of each industry. Its work is characterised by an integrated approach to tax matters, supporting strategic decision-making throughout the entire lifecycle of a transaction. LED Taxand provides advice on transactional and M&A tax, international tax law, transfer pricing, corporate reorganisations, financial taxation, real estate taxation, VAT and indirect taxes, tax litigation, as well as private client and wealth advisory matters. The firm has a well-established track record in investment structuring, corporate reorganisations, securitisations and fund structuring, working in close coordination with leading operators and advisors. The firm’s approach is based on long-term relationships and a partner-led service model, focused on continuity, quality of service and the creation of sustainable value over time. LED Taxand is a member of Taxand (www.taxand.com), the world’s largest global network of independent tax law firms, with approximately 700 partners and 3,000 tax professionals in 51 countries.