Mazars Hungary Tax Newsletter No. 10/2009
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Mazars Hungary Tax Newsletter No. 10/2009
What should be checked before an official audit of the transfer pricing records?
In this issue of our newsletter, we would like to call attention to two obligations related to transfer pricing documentations that are often forgotten and may lead to fines, but are also quite easy to fix in case they are missing. One such obligation is the inclusion in the transfer pricing studies of the data of affiliated enterprises involved in a given transaction, while the other one concerns the notification of affiliated enterprises to the Tax Authority.
