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Hungary - New Hungarian Transfer Pricing Documentation Obligations

Country:
Hungary
Author:
S. Szmicsek
Issue:
International Transfer Pricing Journal, 2018 (Volume 25), No 2
Published:
20 February 2018
Hungarian transfer pricing rules have undergone significant changes recently, and transfer pricing itself is one of the focus areas of tax audits. As a major sign of the changing trends, the Ministry of National Economy has recently issued a new decree regarding the transfer pricing documentation obligations. In this article, the author discusses the consequences of the decree and the requirements for preparing transfer pricing documentation from 2018.
 
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