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Revision to the Income Tax Act combats tax evasion

The Finance Ministry has submitted for comments a revision to the Income Tax Act aimed at continuing to combat tax evasion. The revision clarifies the transfer pricing rules, the definition of a foreign dependent and limits interest costs. It sets out rules for receivable write-offs in the case of preventive restructuring. FS, the tax authority, will in some cases not impose a fine first, but will send a warning that the next violation will result in a fine. When applying a tax bonus, the income of both parents will be taken into account.


Táto správa je z Ekonomiky DNES, denného prehľadu najdôležitejších ekonomických správ zo Slovenska.

This news is from the Slovak Business News TODAY, one-page summary of all the important Slovak business news.

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