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21 June 2017

EY Slovakia's Tax News for June 2017

The latest edition of Slovakia Tax News is attached below. Prepared by Ernst & Young Slovakia's Tax Department, this update provides a review of recent legislative and international tax news. Highlights of this edition include:

Corporate and personal taxation

— OECD releases Discussion Draft of implementation guidance on hard-to-value intangibles
— Action Plan against tax fraud for 2017 – 2018

Value Added Tax

— Slovak Financial Administration plans to implement Electronic Transport Control System (ETCS) for monitoring cross-border transfer of goods

Legal news

— Amendment to the Commercial Code – the end of “tunnelling”?
— New faster enforcement of receivables

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ATTACHMENT

Full text of Tax Alert 2017-0985

Document ID: 2017-0985

 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

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