Tax Newsletter 2016/6 - TP 2015
Preparation of transfer pricing documentations is one of the Hungarian taxpayers’ obligations since 2003.
The governing rules are changing and softening continuously, so they have been amended recently as well. The obliged taxpayers have to prepare the TP documentations representing the arm’s length nature of the pricing of the transactions carried out with their related companies upon the submission of their corporate income tax return. As the deadline is coming soon, our current newsletter summarizes the most important elements of the documentation obligation, including also the latest modifications introduced from 2015.
