Updates to the new analytical evidence of employees' data

In December, we pointed out the new administrative obligations for employers from 1 January 2023 towards the Social Insurance Agency. By the article below, we would like to remind you of these obligations as these are necessary to be fulfilled…

EU Minimum Tax Directive adopted by the Council

A new EU Council Directive on global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union (the so-called Pillar Two) should transpose the rules into local law by 31 December 2023.

Proposed changes to the Income Tax Act

At the September’s meeting of the National Council of the Slovak Republic, the amendment to the Income Tax Act and the Tax Code was discussed in the first reading. It brings several significant changes, especially in the area of transfer pricing. A…