000			01513nab a2200265 c 4500
003			ES-MaIEF
005			20190628182139.0
007			ta
008			190628s2019 ne ||||oo|||| 00| 0|eng d
040			_cES-MaIEF _aES-MaIEF _bspa
041			_aeng
100	1		_939437 _aErdös, Gabriella
245		0	_aHungarian group taxation to counterbalance the tightening transfer pricing documentation rules _c Gabriella Erdös and Gergely Czoboly
260			_c2019
500			_aDisponible únicamente en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aA 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.
650		4	_aGRUPOS DE EMPRESAS _932211
650		4	_aGRUPOS DE SOCIEDADES _945118
650		4	_aPRECIOS DE TRANSFERENCIA _948095
650		4	_aHUNGRIA _945464
700	1		_967351 _aCzoboly, Gergely
773	0		_9160647 _oITPJ/2019/3 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _0 _g v. 26, n. 3, May/June 2019
942			_cRE
999			_c140847 _d140847