Guidance on the transfer pricing documentation content

The Ministry of Finance of the Slovak Republic has published the Guidance on the on the content of the transfer pricing documentation, which will be used when submitting documentation for tax periods starting after 31 December 2017.

Compared to the previous guideline, there have been a number of changes that can simplify but also increase documentation requirements in selected cases. Therefore, in the TAX Alert we present an overview of the most important changes and, if interested, we will be happy to discuss with you.

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