Transfer Pricing of Domestic Controlled Transactions in the Conditions of the Slovak Republic

• Authors: Filip Baláži , Elena Lazoríková

Abstracts

EN

The article focuses on the transfer pricing in the Slovak Republic. The main subject of this article is the analysis of the legal regulation of transfer pricing of controlled transactions between domestic dependents. The authors examine the very essence of the extension of the transfer pricing obligation and the related obligation to maintain transfer pricing documentation to domestic dependants, with a focus on the analysis of the effectiveness of the legislation under review. The authors are also providing suggestions for potential improvements to the legislation, with particular emphasis on reducing the administrative burden on taxpayers and tax administrators.

Keywords

EN

transfer pricing; transfer pricing documentation; controlled transactions; dependents

• Publisher: Uniwersytet Gdański
• Journal: Financial Law Review
• Year: 2022
• Volume: 28
• Issue: 4
• Pages: 14-31

Dates

published

2022

Contributors

author

Filip Baláži

• Pavol Jozef Šafárik University in Košice

author

Elena Lazoríková

• Pavol Jozef Šafárik University in Košice

References

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• Legal Acts:
• Act no. 173/1998 Coll. which amends Act no. 286/1992 Coll. on income taxes, as amended, and Act No. 563/1991 Coll. on accounting as amended by Act of the National Council of the Slovak Republic no. 272/1996 Coll.
• Act No. 286/1992 Coll. on Income Taxes as amended
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• Act No. 366/1999 Coll. on Income Taxes as amended
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• Other official documents:
• Explanatory report to Act no. 173/1998 Coll. which amends Act no. 286/1992 Coll. on income taxes, as amended, and Act No. 563/1991 Coll. on accounting as amended by Act of the National Council of the Slovak Republic no. 272/1996 Coll.
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Identifiers

DOI

10.4467/22996834FLR.22.022.17140

Biblioteka Nauki

56884591