The Slovak translation of the OECD Transfer Pricing Guidelines has been published

On 12 February 2024, the Slovak Ministry of Finance published the official Slovak translation of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations in the Financial Bulletin (No. 3/2024). The Organisation for Economic Co-operation and Development (OECD) presented this latest update in January 2022.

The comprehensive translation of the OECD TP Guidelines comes after several partial versions that have been published over several years. Publications No. 14/1997, No. 20/1999 and No. 3/2002 in Slovak were no longer up to date due to several updates of the OECD TP Guidelines.

The OECD TP Guidelines are highly sought after for transfer pricing purposes - they are referred to by taxpayers as well as tax authorities for transfer documentation or tax audits.