Babčák, V.: Dane a daňové právo na Slovensku [Taxes and tax law in Slovakia], Bratislava: EPOS, 2022.
Bánociová, A., Martinková, S.: Vplyv transferového oceňovania v činnosti podnikov [The impact of transfer pricing in the activities of enterprises] (in:) Koreňová, D. (ed.), Aktuálne otázky trvalo udržateľného rozvoja miest a obcí [Current issues in sustainable urban and municipal development], Košice: UPJŠ v Košiciach, 2017.
Bronson, M., Johnson, M., Sullivan K.: Overview/Best Practises. In Guide to International Transfer Pricing – Law, Tax planning and Compliance Strategies, Alphen aan den Rijn: Wolters Kluwer, 2012.
Brychta, K., Ištok, M., Sulik-Górecka A., Poreisz, V.: Transfer Pricing in V4 Countries, Brno: VUTIUM, 2020. DOI: https://doi.org/10.13164/9788021458734.
Burák, E.: Daňová kontrola [Tax control]. Ružomberok: TESFO, 2016.
Cenigová, A.: Podvojné účtovníctvo podnikateľov 2020 [Double-entry bookkeeping of entrepreneurs 2020], Bratislava: Ceniga, 2020.
Kočiš, M.: Úvod do práva transferového oceňovania [Introduction to transfer pricing law], Bratislava: Wolters Kluwer s.r.o., 2015.
Kubincová, S.: Daňový poriadok: komentár [Tax Code: commentary], Bratislava: C.H. Beck, 2015.
Kutišová-Luknárová, D.: Transferové oceňovanie I. – legisltíva, princípy, metódy a dokumentácia v príkladoch [Transfer pricing I. Legislation, principles, methods and documentation in examples]. Bratislava: Verlag Dashofer, 2009.
Levey, M., Wrappe, S. C.: Transfer Pricing: Rules, Compliance and Controversery, 3rd edition, Chicago: CCH Wolters Kluwer, 2010.
OECD. Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. 2017. Ods. 1.6.
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
Act No. 333/2014 Coll. which amends Act no. 595/2003 Coll. on income tax as amended and which amends some laws
Act No. 366/1999 Coll. on Income Taxes as amended
Act No. 395/2012 Coll. which amends Act no. 595/2003 Coll. on income tax as amended and amending Act no. 580/2004 Coll. on health insurance and on amendments to Act no. 95/2002 Coll. on the insurance industry and on the amendment of certain laws, as amended
Act No. 431/2002 Coll. on accounting as amended
Act No. 595/2003 Coll. on Income Tax as amended
Guideline of the Ministry of Finance of the Slovak Republic no. MF/011491/2015-724
Guideline of the Ministry of Finance of the Slovak Republic no. MF/019153/2018-724
Measure of the Ministry of Finance of the Slovak Republic dated December 16, 2002 no. 23054/2002-92, which establishes the details of accounting procedures and the general accounting framework for entrepreneurs accounting in the double-entry bookkeeping system, as amended
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.
Explanatory report to Act No. 333/2014 Coll. which amends Act no. 595/2003 Coll. on income tax as amended and which amends some laws.
Internet resources:
Kutišová-Luknárová, D. Transferové oceňovanie v teórii a praxi – 3 časť [Transfer Pricing in Theory and Practice - Part 3], 2011. Available at: https://www.danovecentrum.sk/odborny-clanok/Transferove-ocenovanie-v-teorii-a-praxi-3-cast.htm, accessed: 11th October, 2022.
OECD 2017.OECD Smernica k transferovému oceňovaniu pre nadnárodné skupiny a správu daní [Transfer Pricing Directive for Multinational Groups and Tax Administrations], 10.07.2017. Available at: http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-2017_tpg-2017-en#.WW2314TyjIW#page1, accessed: 13th October, 2022.
Solíková, V.: Kontrolované transakcie podľa usmernenia ministerstva financií [Controlled transactions according to Treasury guidance], 13.01.2022. Available at: https://www.podnikajte.sk/dan-z-prijmov/kontrolovane-transakcie-podla-usmernenia-ministerstva-financii, accessed: 10th October, 2022.
Bosquet, L., Casamatta, G., Poniatowski, G., Vellutini, C.: Estimating International Tax Evasion by Individuals, TAXOBSERVATORY.EU. Available at: https://www.taxobservatory.eu/repository/estimating-international-tax-evasion-by-individuals/ accessed: 16th October, 2022.
Office of the Government of the SR. Akčný plán boja proti daňovým podvodom na roky 2012 až 2016 [Anti-fraud action plan 2012-2016]. Available at: https://hsr.rokovania.sk/mf158742012-73/, accessed: 20th October, 2022.