Tax authorities across Central Europe have significantly tightened their procedures both in relation to the number of audits performed and the manner in which the audits are performed. The primary areas that ta…
Management services or marketing support are the most common types of intercompany services. However, although it is economically justified, the provision of these services presents certain tax challenges that …
In a relatively short time after the major amendment (from 2015), another draft of the Investment Incentives Act has been prepared. It originated in response to the current economic situation, taking into accou…
The Ministry of Industry and Trade has published the updated call timetable of the Operational Programme Enterprise and Innovation for Competitiveness valid from 25 May 2018. Compared to the previous timetable,…
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On 28 March 2018, the tax administration issued guidance regarding the taxation of non-residents that perform regular intermediation of accommodation and transport services within the Slovak Republic through di…
The current Horizon 2020 programme will be replaced by the ninth science and research framework programme entitled Horizon Europe. As part of the new programme, it will be possible to draw funds in 2021 – 2027 …
On 20 April 2017, the EU Council published specific provisions for evaluating the impact on national tax revenues of the proposed directive on a Common Corporate Tax Base (CCTB).