As the Hungarian tax authority had a continuously growing focus on transfer pricing issues in the last years, in our ” Transfer Pricing Guide for Hungary” we are presenting the main transfer pricing rules and the requirements of preparing transfer pricing documentation so that you can easier meet the exceptions of the legislator and the tax authority.
In a nutshell, learn all you need to know about:
- Taxpayers subject to the transfer pricing rules
- Methods and comparables
- Availability of benchmarking/comparative data
- Documentation and tax return disclosures
- Documentation requirements
- Penalty on transfer pricing assessment