Corporate Income tax rate for 2017 is 21%. However, a higher rate (35%) will apply on dividends (and similar types ofincome) received from blacklisted countries (which are mostly non-treaty countries).
The OECD TPG is not legally binding, but acceptable as an explanatory instrument. The Slovak Income Tax Act and Slovak transfer pricing regulations cover transactions with foreign related parties. Generally, the prices in transactions between foreign related parties are required to be at arm’s length.