New transfer pricing rules and documentation regulations

On Slovenia's accession to the European Union, the Slovenian legislator has seized the opportunity to introduce, inter alia, transfer pricing legislation. In this article, the main elements of that legislation and the formal requirements in the area of transfer pricing are described, including legal basis, general provisions, definition of related entities, transfer pricing methods, comparability analysis, special rules for services and interest, determining transfer prices and adjustment, and documentation requirements.