Seminar: Experience from tax audits with a focus on transfer pricing and possible impacts of the proposed amendment to the Income Tax Act from 1.1. 2023


In cooperation with the Slovak - Austrian Chamber of Commerce, we invite you to a seminar on the topic of Tax audit experience with a focus on transfer pricing. Our guest František Cséfalvay, who is in charge of this agenda at the Ministry of Finance of the Slovak Republic, will comment on the proposed amendment to the Income Tax Act. Experience and practical advice on tax audits focused on transfer pricing will be shared by colleagues with many years of experience from VGD Slovakia.
Of course, there will also be time for answering questions and exchanging experience.

Peter Schmidt – tax specialist VGD Slovakia
František Cséfalvay – transfer pricing specialist MFSR
Ondrej Tupý - tax specialist VGD Slovakia

Part I. Transfer pricing - legislative changes and possible impacts of the proposed amendment:
Definition of a significant controlled transaction
Expansion of the concept of a dependent person through the conditions of economic connection or personnel connection
Tax base according to § 17/7, increase of tax base according to § 17/5 and changes in § 18

Part II Tax control:
The course of the tax audit with a focus on Transfer pricing
Tax subject's burden of proof
Practical advice and tips on how to prepare for a tax audit

LANGUAGE: Slovak with interpretation into English

by sending an e-mail to no later than October 17, 2022

free of charge for clients and non-clients of VGD Slovakia