Transfer pricing safe harbours in the Slovak Republic
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Transfer pricing safe harbours in the Slovak Republic
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RIS BIB ENDNOTETransfer pricing safe harbours in the Slovak Republic
Publication date: 31.03.2020
Financial Law Review, 2020, Issue 17 (1)/ 2020, pp. 70-85
https://doi.org/10.4467/22996834FLR.20.005.12046Authors
Transfer pricing safe harbours in the Slovak Republic
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Cottani, G.: Transfer Pricing. IBFD, 2015.
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Evers, L., & Spengel, C.: Effective tax rates under IP tax planning. ZEW-Centre for European Economic Research Discussion Paper, (14-111), 2014.
Kačaljak, M. and Rakovský, P.: Právny charakter OECD Smernice o transferovom oceňovaní na Slovensku [Legal relevance of the OECD Transfer Pricing Guidelines in Slovakia], Justičná revue, 11/2019.
Kočiš, M.: Úvod do práva transferového oceňovania, Bratislava: Wolters Kluwer, 2015.
Mehta, K.: Comments for OECD on Transfer Pricing and Safe Harbors. [online]. Available at: https://www.oecd.org/tax/transfer-pricing/4893110.
OECD: Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Paris: OECD, 2017.
Saad, N.: Tax knowledge, tax complexity and tax compliance: Taxpayers’ view. Procedia-Social and Behavioral Sciences 109 (2014): 1069-1075.
Solilová, V. and Nerudová, D.: Návrh bezpečných přístavů v oblasti převodních cen pro malé a střední podniky [The Proposal of Safe Harbours in the Area of Transfer Prices for Small and Medium Sized Enterprises], Politická ekonomie [Political economy], No. 5, 2016.
Solilová, V.; Nerudová, D.: Transfer Pricing Rules in the Context of SMEs, Praha: Vysoká škola ekonomická v Praze, Nakladatelství Oeconomica, 2015.
Act of 18 June, 2002 on Accounting No. 431/2002 Coll. as amended
Act of 4 December, 2003 on Income Tax No. 595/2003 Coll. as amended
Act of 1 December, 2009 on Tax Procedural Code No. 563/2009 Z. z. Coll. as amended
Rozsudok Krajského súdu v Bratislave sp. zn. 1S/231/2016 zo dňa 20 Septembra 2018 [Decision of the Regional Court in Bratislava file no. 1S/231/2016 dated 20 September 2018]
Joint Transfer Pricing Forum: Guidelines on low-value-adding intra-group services. [Online] Available at: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/company_tax/transfer_pricing/forum/c_2011_16_en.pdf
Joint transfer pricing forum – Member States’ Transfer pricing profiles [Online] Available at: https://ec.europa.eu/taxation_customs/business/company-tax/transfer-pricing-eu-context/joint-transfer-pricing-forum_en#heading_3
OECD Transfer Pricing Country Profiles [Online] Available at: https://www.oecd.org/ctp/transfer-pricing/transfer-pricing-country-profiles.htm
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Usmernenie MF SR č. MF/019153/2018-724 o určení obsahu dokumentácie podľa § 18 ods. 1 zákona 595/2003 Z. z. o dani z príjmov v znení neskorších predpisov [Guideline of the
Ministry of Finance no. MF/019153/2018-724 on the content of the documentation under Section 18 (1) of the Act No. 595/2003 Coll. On Income Tax as amended]
Oslobodenie od dokumentačnej povinnosti a niektoré zásady dokumentačnej povinnosti [Relief from documentation requirement and certain documentation principles] [Online] Available at: https://www.carpathianag.sk/publikacie/oslobodenie-od-dokumentacnej-povinnosti-a-niektore-zasady-dokumentacnej-povinnosti/
Information: Financial Law Review, 2020, Issue 17 (1)/ 2020, pp. 70-85
Article type: Original article
Financial law department, Comenius University in Bratislava, Faculty of law, Slovakia
Financial law department, Comenius University in Bratislava, Faculty of law, Slovakia
Financial law department, Comenius University in Bratislava, Faculty of law, Slovakia
Published at: 31.03.2020
Article status: Open
Licence: CC BY-NC-ND
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