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Hungary - Interpretative Statement Issued by the Tax Authorities on the Application of the Arm’s Length Principle to a Loan Guarantee Agreement

Country:
Hungary
Author:
M. Gódor
Issue:
International Transfer Pricing Journal, 2013 (Volume 20), No 5
Published:
15 August 2013
The author considers recent guidance from the Hungarian tax authorities on the application of transfer pricing adjustments to intercompany transactions subsequent to a change in status as related parties.
 
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