The purpose of our current newsletter series is to present the main transfer pricing rules and the requirements of preparing transfer pricing documentation.
Last week we summarized the general prescriptions by presenting the taxpayers who are subject to this regulation, we have mentioned the applicable methods and comparables, deadlines and possible sanctions of missing and not appropriate documentation.
This week we would like to show the cases when the company has no transfer pricing documentation preparing liability. Furthermore, we would like to present the types of the documentation accepted by the Hungarian regulation.
Download our 2017 Guidelines for details about the statutory framework and local entrepreneurial environment in the Czech Republic, Hungary, Poland, Romania, Slovakia and Ukraine! We have prepared for each country: