Hungarian group taxation to counterbalance the tightening transfer pricing documentation rules Gabriella Erdös and Gergely Czoboly
By: Erdös, Gabriella
.
Contributor(s): Czoboly, Gergely.
Material type: 
ArticlePublisher: 2019Subject(s): GRUPOS DE EMPRESAS | GRUPOS DE SOCIEDADES | PRECIOS DE TRANSFERENCIA | HUNGRIA
In:
International Transfer Pricing Journal v. 26, n. 3, May/June 2019 Summary: A new corporate tax grouping concept was introduced in Hungary as of 2019 with the aim of easing transfer pricing documentation burdens. This article highlights some of the peculiar features of the new Hungarian group taxation rules and gives an overview of some of the practical aspects of the transfer pricing documentation rules implemented in Hungarian legislation as of 2018. The analysis focuses on the interrelationships between these transfer pricing rules and the new group taxation rules, and highlights their shortcomings and the opportunities they offer.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2019/3-9 (Browse shelf) | Available | ITPJ/2019/3-9 |
Browsing IEF Shelves Close shelf browser
Disponible únicamente en formato electrónico en la Biblioteca del IEF.
Resumen.
A new corporate tax grouping concept was introduced in Hungary as of 2019 with the aim of easing transfer pricing documentation burdens. This article highlights some of the peculiar features of the new Hungarian group taxation rules and gives an overview of some of the practical aspects of the transfer pricing documentation rules implemented in Hungarian legislation as of 2018. The analysis focuses on the interrelationships between these transfer pricing rules and the new group taxation rules, and highlights their shortcomings and the opportunities they offer.
Click on an image to view it in the image viewer
There are no comments for this item.