New Guidance on Transfer Pricing Documentation

Journal
Balco, T.
Slovak Republic
International Transfer Pricing Journal 2015 (Volume 22), No. 4
PriceUSD 45

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.