Mazars Tax Newsletter - 2012/1 Transfer pricing documentation
As a significant result of the year-end rush of the lawmakers, the Minister of Finance Decree 22/2009 on the transfer pricing documentation requirements has been modified and was published on the 29th December. A majority of the changes mean simplification for the taxpayers and are applicable for the 2011 documentations as well. However, the new rules should be applied with due care.
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