Based on the type and value of a significant controlled transaction, the taxpayer is required to keep transfer pricing documentation in full, basic or simplified scope.
The transfer pricing rules apply to controlled transactions between related parties. Do you know which transactions are considered as controlled?
The reciprocity rule applies when VAT is refunded to foreign person from a third country. Do you know what this rule represents?
The amendment to the Tax Administration Act effective 1 January 2022 introduced the so-called Tax Reliability Index, which should represent an objective and independent assessment of the taxpayer from the perspective of the Tax Authorities. A…
The Slovak Income Tax Act contains the term “taxpayer from the non-cooperative state”. This phrase is commonly used in practice. Do you know what states are considered as non-cooperative?
