Slovak Republic - New Guidance on Transfer Pricing Documentation
- Slovak Republic
- T. Balco
- International Transfer Pricing Journal, 2015 (Volume 22), No 4
- 25 June 2015
Recently, the Slovak Ministry of Finance has issued new guidance on transfer pricing documentation. This guidance establishes three categories of documentation based on the degree of detail of the information regarding a taxpayer’s risk profile and thus balances the state’s tax revenue protection interests while also attempting to relieve a potentially unreasonably high documentation burden for certain taxpayers regarded as low risk from a transfer pricing perspective.