Hungary - Interpretative Statement Issued by the Tax Authorities on the Application of the Arm’s Length Principle to a Loan Guarantee Agreement
- M. Gódor
- International Transfer Pricing Journal, 2013 (Volume 20), No 5
- 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.