Changes in transfer pricing rules from next year
In the case of associated companies, the Ministry for National Economy plans to introduce a more complex and complicated registry form instead of the present one. This change will affect not only large companies, but also small and medium-sized businesses, putting great administrative burden on them. The ministry wants the new regulation to enter into force when registering the tax liabilities in the 2018 tax year. Orsolya Békési, the director of Crowe FST’s transfer pricing counselling service told: the old registry form will be replaced with a main document and a local one. It is important that if two parties enter into a verbal agreement, its detailed contents must be put down in writing. //
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