The new decree on transfer pricing documentation obligations will soon enter into force - Mazars Tax Newsletter 2017/23
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New decree on transfer pricing documentation
The Ministry of National Economy has published a draft decree on transfer pricing documentation obligation.
The new legislation will replace Decree No. 22/2009. (X. 16) of the Ministry of Finance. In line with recent OECD and European Union transfer pricing rules, it will impose new obligations on taxpayers.