How to survive a transfer pricing audit in Slovenia
March 15, 2008
Lucijan Klemencic, of Ernst & Young in Ljubljana, reports on the regime for transfer pricing audits in Slovenia
In Slovenia, a transfer pricing audit is governed by the same general rules as any other tax procedure. A tax audit is usually initiated with the delivery of a decree which states the purpose and extent of the tax audit for the taxable person. The tax audit commences eight days after delivery of the decree. The scope of the audit may subsequently be extended to include additional periods, where any suspicion of wrongdoing is suspected.
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