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29 September 2017

EY Slovakia's Tax News for August 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

— Proposed amendment to the Income Tax Act
— Platform for Collaboration on Tax issues toolkit for addressing difficulties in accessing data on comparables for transfer pricing analysis
— New consolidated version of OECD Transfer Pricing Guidelines

Value Added Tax

— Proposed Amendment to the VAT Act
— New guidelines and sets of information from The Financial Directorate of the Slovak Republic

Legal news

— Draft of the amendment to the Slovak Commercial Code submitted to the National Council of the Slovak Republic
— Cross-border portability of pre-paid online content services and the end of geoblocking in the EU

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ATTACHMENT

EY Slovakia's Tax News for August 2017

Document ID: 2017-1593

 

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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