Unbelievable loans: the NAV examines the loan agreements of related companies

The leading international accounting and consulting company, the MAZARS draws attention that the NAV particularly examines the financing agreements of the related companies.

The NAV published its guidelines for 2013 during the previous month – as in the past – the control of transfer pricing were also included. The reason for the priority attention remains that market mechanisms not necessarily affect on service and pricing within a group and through this profit generated in Hungary can be moved to an another country without taxation.