TY - JOUR
TI - Transfer Pricing of Domestic Controlled Transactions in the Conditions of the Slovak Republic
AU - Baláži, Filip
AU - Lazoríková, Elena
TI - Transfer Pricing of Domestic Controlled Transactions in the Conditions of the Slovak Republic
AB - 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.
VL - 2022
IS - Issue 28 (4)/2022
PY - 2022
C1 - 2299-6834
SP - 14
EP - 31
DO - 10.4467/22996834FLR.22.022.17140
UR - https://ejournals.eu/en/journal/financial-law-review/article/transfer-pricing-of-domestic-controlled-transactions-in-the-conditions-of-the-slovak-republic
KW - transfer pricing
KW - transfer pricing documentation
KW - controlled transactions
KW - dependents