Tax Newsletter 2015/1- decree change
The decree on the documentation of the arms' lengt prices has changed, inform Mazars in its first tax newsletter of 2015.
The 22/2009. Ministry of Finance decree (X.16.) about documentation liability regarding arm’s length remuneration of intragroup transactions was changed in two aspects with effect from 1 January 2015. The new rules have to be applied first for the documentations prepared for the financial year 2015.
- Adjustment of the comparables
- Applying the interquartile range
To download the whole newsletter:
Want to know more?
