Webinar replay: Transfer pricing for the year 2023
Watch the webinar replay and discover the updates about transfer pricing in 2023 from Mazars' tax experts.
This guide, which has grown from covering 15 countries in 2013 to 25 in 2023, delves into a broad spectrum of tax issues, focusing on corporate income taxation, transfer pricing, employment, and sales taxes.
We have also published the report on a special interactive online platform as a comprehensive web guide. In addition to online country profiles, country-specific materials allow comparisons with respect to certain aspects of tax systems.
In recent years, in Slovakia, we have witnessed rather „cosmetic“ changes to our most important tax laws, which are undoubtedly: the Income Tax Act and the Value Added Tax Act. Nevertheless, since their enactment in 2003, and in 2004 respectively, these two laws have been amended more than 150-times together.
Kvetoslava Čavajdová, partner of the tax advisory department at Mazars in Slovakia comments on this situation as follows: "At a time when we are facing the current energy, geopolitical and financial crisis, it is undoubtedly difficult to keep up with the changing tax legislation and to thoroughly perceive all enacted changes and tax initiatives, namely not only locally, but also internationally."
We believe that, in addition to our year-round work, our latest regional tax guide, which was prepared by tax experts from Mazars branches in Central and Eastern Europe, will help you navigate the tangle of basic Slovak and foreign tax rules.
The aim of this publication is for the eleventh time to provide an overview of the basic characteristics of tax systems in our entire region – this year with data for up to 25 countries. In addition to the Visegrad Four, the tax guide includes the countries of Southeast Europe, Germany, Austria, Ukraine, Romania, Moldova, and the Baltic states. In 2023, Mazars branches in Central Asian countries (Kazakhstan, Kyrgyzstan, and Uzbekistan) also contributed for the first time.
This year's edition of the tax guide contains information on tax systems in the wording of regulations valid at the end of January 2023.
What are the factors involved? These primarily include the scale of employment taxes and contributions: in addition to listing the relevant tax and contribution rates, we also provide examples for various salary levels and family statuses.
Other key factors are the rates and special features of value added tax, as well as the corporate income tax system (e.g. tax allowances for research and development activities or loss carry-forward regulations, group taxation, interest deduction limitations, etc.). Moreover, readers are also provided a quick overview of the main features of each country’s transfer pricing regulations.
Before making any strategic business decision, a discussion and detailed analysis is always required. For this purpose, we have included the direct contact details of our branches and experts in the guide. You can contact Mazars experts in Slovakia with any questions or ambiguities.
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