Hungary - New Decree on Transfer Pricing Documentation
- C. László; M. Gódor
- International Transfer Pricing Journal, 2010 (Volume 17), No 3
- 23 April 2010
The Ministry of Finance has issued a new transfer pricing decree, effective 1 January 2010, regarding the content of transfer pricing documentation and related formal requirements. The underlying motivation behind this change is an effort to harmonize with and adopt the Code of Conduct on transfer pricing documentation for associated enterprises in the European Union.