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.
Read our latest:“Transfer Pricing Guide for Hungary”
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.