Slovenia transfer pricing documentation guide
March 01, 2008
The transfer pricing documentation rules were revised in 2007. Lucijan Klemencic, of Ernst & Young, reports from Ljubljana
The Slovenian transfer pricing documentation requirements were introduced in January 2005. In 2007, the transfer pricing rules were revised. Transfer pricing rules prior to 2007 required the use of an average, as a measure of central tendency, in a sample of comparable transactions; this was intended to establish the arm’s length nature of any given transaction. This so-called single point approach was, however, abolished with January 2007.
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