Did you know there are three types of transfer pricing documentation?
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.
Submission of a transfer pricing documentation for 2023
The Tax Authorities may request the transfer documentation for the year 2023 one day after the tax return filing deadline.
Supply of goods to another EU Member State cannot be VAT exempt if it is not proved that the recipient is a taxable person
Court of Justice of the EU released a decision C‑676/22 B2 Energy dealing with the VAT exemption upon supply of goods whose actual recipient was another person than the customer stated in the invoice.
The Slovak translation of the OECD Transfer Pricing Guidelines has been published
The Slovak Ministry of Finance has published a long-awaited translation of the OECD TP Guidelines, which is used as an important source of interpretation on transfer pricing issues.
Did you know about the term “controlled transaction”?
The transfer pricing rules apply to controlled transactions between related parties. Do you know which transactions are considered as controlled?
The latest accounting news from 1 March 2024
We have prepared an overview of the most significant changes brought by the amendment to the Act on Accounting in connection with the adoption of the Act on Conversions of Companies and Cooperatives.
One sentence summary | September 2023
Last month’s tax and legal news in brief.
Important developments in personal income tax in Slovakia
At the end of June, the Slovak Parliament passed three important amendments covering several areas which should contribute to a lower tax burden of Slovak tax individuals.