Transfer Pricing of Domestic Controlled Transactions in the Conditions of the Slovak Republic
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RIS BIB ENDNOTETransfer Pricing of Domestic Controlled Transactions in the Conditions of the Slovak Republic
Publication date: 30.12.2022
Financial Law Review, 2022, Issue 28 (4)/2022, pp. 14 - 31
https://doi.org/10.4467/22996834FLR.22.022.17140Authors
Transfer Pricing of Domestic Controlled Transactions in the Conditions of the Slovak Republic
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.
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Information: Financial Law Review, 2022, Issue 28 (4)/2022, pp. 14 - 31
Article type: Original article
Faculty of Law, Pavol Jozef Šafárik University in Košice in the Slovak Republic
Faculty of Law, Pavol Jozef Šafárik University in Košice in the Slovak Republic
Published at: 30.12.2022
Article status: Open
Licence: CC BY-NC-ND
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