Transfer pricing in Slovakia
Related-party arrangements and documentation grounded in Slovak law and OECD standards.
Transactions within a group need a defensible pricing policy and appropriate documentation. Slovak transfer pricing rules apply to relevant domestic and cross-border dealings between related parties. We help you determine the requirements for your business and support the arm’s length nature of your arrangements.
We prepare transfer pricing documentation, review pricing methods and advise on the functional and economic substance of transactions. Our work takes account of Slovak legislation and the OECD Transfer Pricing Guidelines, with attention to the way your group actually operates.
OECD framework: Advice informed by the arm’s length principle and applicable international guidance.
Documentation: Master File and Local File preparation suited to the applicable Slovak requirements.
Functional and economic analysis: Review of functions, assets, risks and the economic context of related-party dealings.
How we can help
Preparation of transfer pricing documentation
Functional and economic analysis of transactions
Selection of appropriate transfer pricing methods
Comparability analysis and benchmarking
Support for your transfer pricing position during an audit
Advice based on the OECD Transfer Pricing Guidelines and Slovak rules
When should you review transfer pricing?
Related-party transactions: domestic or cross-border supplies, services, financing and other group arrangements.
Documentation obligations: when applicable Slovak rules require you to prepare or update supporting documentation.
Tax audits: when preparing for an audit or responding to a tax authority request.
Preventive review: when assessing exposure to additional tax and penalties or changing your group’s business model.
OECD Transfer Pricing Guidelines
We follow developments in the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, including relevant BEPS initiatives, and assess their implications in the context of Slovak law.
In our boutique practice, you work directly with us as experienced attorneys. We focus on your priorities and deadlines, clear communication and a proportionate scope of work.
JUDr. PhDr. Michal Kočiš, PhD. LL.M. brings LL.M. studies at the University of Florida, experience with a Big Four firm and work in an international law firm.
Need support with Slovak transfer pricing?