Transfer pricing is one of the most problematic taxation areas that involves many risks. Based on the arm’s length principle, related party transactions need to be taken into account for tax purposes at a price that independent parties would apply. In case of prices not meeting the arm’s length principle, the tax bases of the parties need to be modified accordingly. Based on the Hungarian rules, transfer pricing documentation must be prepared for many related party transactions.
Related to our transfer pricing advisory services, we are ready to provide assistance in the following fields:
- Pricing design;
- Review of cost calculation;
- Tax advisory related to transfer prices;
- Preparation of APA requests;
- Expert support during Tax Authority audits;
- Transfer pricing training.