Transfer Pricing of Domestic Controlled Transactions in the Conditions of the Slovak Republic

IF 1.3 Q1 LAW

European Company and Financial Law Review Pub Date : 2022-12-30 DOI:10.4467/22996834flr.22.022.17140

Filip Baláži, Elena Lazoríková

引用次数: 0

Abstract

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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斯洛伐克共和国条件下国内管制交易的转让定价

本文以斯洛伐克共和国的转让定价为研究对象。本文的主要研究内容是对国内受抚养人之间受控交易转让定价的法律规制进行分析。作者审查了转让定价义务的延伸和向国内受扶养人保存转让定价文件的相关义务的本质，重点分析了所审查立法的有效性。作者还对立法的潜在改进提出了建议，特别强调减轻纳税人和税务管理员的行政负担。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

European Company and Financial Law Review LAW-

CiteScore

1.00

自引率

16.70%

发文量

期刊介绍： In legislation and in case law, European law has become a steadily more dominant factor in determining national European company laws. The “European Company”, the forthcoming “European Private Company” as well as the Regulation on the Application of International Financial Reporting Standards (“IFRS Regulation”) have accelerated this development even more. The discussion, however, is still mired in individual nations. This is true for the academic field and – even still – for many practitioners. The journal intends to overcome this handicap by sparking a debate across Europe on drafting and application of European company law. It integrates the European company law component previously published as part of the Zeitschrift für Unternehmens- und Gesellschaftsrecht (ZGR), on of the leading German law reviews specialized in the field of company and capital market law. It aims at universities, law makers on both the European and national levels, courts, lawyers, banks and other financial service institutions, in house counsels, accountants and notaries who draft or work with European company law. The journal focuses on all areas of European company law and the financing of companies and business entities. This includes the law of capital markets as well as the law of accounting and auditing and company law related issues of insolvency law. Finally it serves as a platform for the discussion of theoretical questions such as the economic analysis of company law. It consists of articles and case notes on both decisions of the European courts as well as of national courts insofar as they have implications on European company law.