Value added tax

2016, NewsBy dan103065Thursday February 4th, 2016

The last issue provided an overview of the most significant changes in the Value Added Tax Act to become effective after 1 January 2016. In December 2015, the Financial Directorate of the Slovak Republic (Financial Directorate) issued several methodical instructions and guidance to explain further some of the newly introduced provisions. Methodical instruction covering special…

How do you find out whether you are a hot candidate for a transfer pricing audit?

2016, NewsBy dan103065Tuesday February 2nd, 2016

The tax administration uses several sources of internal and external information to assess transfer pricing risk. How do you find out whether you are a hot candidate for a transfer pricing audit? Based on publicly available sources and our department’s own practical experience, we have come up with this little test. 1.     Have you reported…