2015•International financial law reviewRequires access
Slovak Republic: : Direct taxation amendments.
Daniel Futej, Rudolf Sivák, Lenka Horváthová
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Abstract
The article discusses key changes in direct taxation adopted by the parliament of Slovak Republic as part of a comprehensive amendment that will come into force on January 1, 2015. Topics discussed include increase in the number of depreciation categories, limits on the tax deductibility of interest on credit and loans, changes in the application of transfer pricing rules and expansion of cash-based taxable income and tax deductible costs.