Parliament approves postponement of the entry into force of the Construction Act
Changes under new building legislation delayed for at least one year.
Changes under new building legislation delayed for at least one year.
The transfer pricing rules apply to controlled transactions between related parties. Do you know which transactions are considered as controlled?
The reciprocity rule applies when VAT is refunded to foreign person from a third country. Do you know what this rule represents?
The Slovak Republic, as an EU Member State, implements its commitment by introducing a top-up tax according to the EU Global Minimum Tax Directive.
On 23 November 2023, the European Commission published an updated version of Guidelines for the reporting of payment data from payment service providers and transmission to the Central Electronic System of Payment information (CESOP).
Last month’s tax and legal news in brief.
We have prepared an overview of the most significant changes brought by the amendment to the Act on Accounting in connection with the adoption of the Act on Conversions of Companies and Cooperatives.
The amendment to the Tax Administration Act effective 1 January 2022 introduced the so-called Tax Reliability Index, which should represent an objective and independent assessment of the taxpayer from the perspective of the Tax Authorities. A…
The Slovak Income Tax Act contains the term “taxpayer from the non-cooperative state”. This phrase is commonly used in practice. Do you know what states are considered as non-cooperative?
The European Finance Ministers agreed to add three new jurisdictions to the list as well as to remove three jurisdictions from the list.
The digital euro is not intended to replace the traditional physical form of money, but it has to be available alongside cash. It is only intended to serve as a complementary and optional payment method, anywhere in the eurozone, at any time and…
We bring you an overview of several changes resulting from the new Act on Company Conversions. The new legislation also introduces significant changes in the tax area.