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Financial transaction tax

“All markets. All instruments. All actors.” is the motto of...

Recent trend in rulings of the court of justice of the EU might sideline the…

The recent rulings of the Court of Justice of the...

Artificial structures in Slovak tax law

Since 1 January 2014, the Slovak anti-avoidance regulation has been...

Slovak Transfer Pricing Guide

The term transfer pricing simply means pricing of various business...

Special services

Tired of being subject of economic double taxation?

Economic double taxation refers to the taxation of two different taxpayers with respect to the same income (or capital). Economic double taxation occurs, for example, when income earned by a corporation is taxed both to the corporation and to its...

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Transfer pricing

The term transfer pricing simply means pricing of various business transactions between related parties in a manner ensuring hidden transfer of profits. Slovak law regulates transfer pricing to a certain extent. According to the Slovak Income Tax Act, if a foreign...

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