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Author(s): Ivana Váryová, Iveta Košovská

Title: Transfer Pricing in the Slovak Republic and its Comparison to other Countries of the Visegrad Group

Source: International Scientific Days 2018 :: Towards Productive, Sustainable and Resilient Global Agriculture and Food Systems :: Proceedings

ISBN: 978-80-7598-180-6


Publisher: Wolters Kluwer ČR, Prague

PY, pages: 2018, 1567-1580

Published on-line: 2018-11-09

Language: eng

Abstract: The issue of transfer pricing presents the crucial area of legal arrangements of income tax and is the subject of dynamic development in the global but as well as in the national scale.Recently the transfer pricing has become the central theme for both tax administrators and taxpayers in the Slovak Republic. The paper's aim is to assess the issue of transfer pricing in the Slovak Republic and compare the selected attributes of transfer pricing with other countries of the Visegrad Group.The theoretical research has been applied for reaching the paper's aim.It can be stated that the Slovak Republic altogether with other countries of the Visegrad Group respects the rules arising from the OECD Guidelines in the area of transfer pricing between related parties, while the concrete methods of application of the arm’s length principle and the obligation of keeping the documentation on transfer pricing are anchored in the particular legal arrangements as regard the income tax.

Keywords: arm´s length principle, documentation, related parties, transfer pricing, V4 countries

JEL Classification: H25, H71, M41

Rights:Open Access :: Creative Commons BY-NC-SA 4.0 International Licence
Creative Commons License
Toto dielo je publikované pod/This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International Licence.