Slovak Republic - Transfer Pricing Documentation Requirements
- Slovak Republic
- T. Ciran; Z. Blažejová
- International Transfer Pricing Journal, 2009 (Volume 16), No 6
- 8 October 2009
With effect from 1 January 2009, guidelines issued by the Slovak Ministry of Finance impose transfer pricing documentation obligations on certain taxpayers. These guidelines are based on the OECD Transfer Pricing Guidelines and the EU Code of Conduct on transfer pricing documentation.