Mazars Hungary Tax Newsletter No. 09/2009 - Mazars - Hungary

Changes in transfer pricing documentations in line with the practice of the European Union

The Ministry of Finance recently issued an amendment of Decree no. 18/2003 PM on documentation liability related to the determination of arm’s length prices. With these changes, the Hungarian regulations are aligned with the code of conduct on transfer pricing documentation for associated enterprises in the European Union. The amended decree also provides new alternatives for documentation. In our newsletter, we provide a summary of the most important changes in the decree coming into effect from January 2010.

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