The transfer pricing matters have been addressed by the CEE jurisdictions already since two decades. Currently, almost all of the countries in CEE have a sophisticated concept of transfer pricing regulations in place. Therefore the transfer pricing has become one of the top issues of the agenda for both – companies and tax authorities.
As the transfer pricing regulations are becoming more strict, and the legislation has been developing rapidly, companies confirm increased number of audits and intentions of the tax authorities to be more thorough by investigation and verification of the compliance with all applicable rules.
Let us bring you the latest information and basic knowledge about the transfer pricing matters in our 2016 Transfer Pricing CEE Overview. We have outlined the most relevant information on the transfer pricing matter for the following CEE jurisdictions: Czech Republic, Hungary, Poland, Romania and Slovakia. The addressed matters cover: the applicable legislation and administrative guidance, determination of controlled parties, applicable transfer pricing methods, advance pricing agreements, documentation requirements, deadlines, penalties and other crucial areas.
We trust you find the information provided in our 2016 Transfer Pricing CEE Overview useful. We would like to encourage you to come back to us for any additional information you might need or to request our assistance in this matter in all CEE countries!
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: