Academic Scientific JournalsTransfer Pricing of Domestic Controlled Transactions in the Conditions of the Slovak Republic
Keywords:
transfer pricing, transfer pricing documentation, controlled transactions, dependentsAbstract
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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References
Babčák, V.: Dane a daňové právo na Slovensku [Taxes and tax law in Slovakia], Bratislava: EPOS, 2022.
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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.
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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.
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