Examples of using Transfer pricing documentation in English and their translations into Hungarian
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Colloquial
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Official
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Medicine
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Ecclesiastic
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Financial
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Programming
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Official/political
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Computer
As far as the EU Transfer Pricing Documentation is concerned, tax administrations should be
The next monitoring exercise will look at the Code of Conduct on transfer pricing documentation and work will start in 2009.
enhance taxpayers' compliance with transfer pricing documentation requirements in EU Member States.
Furthermore, if the taxpayer fails to present appropriate transfer pricing documentation upon the request of the tax authorities,
A common approach on transfer pricing documentation should lead to a reduction of compliance costs
covering the work on transfer pricing documentation requirements is included in a Staff Working Document5.
The EU Transfer Pricing Documentation(EU TPD)
To determine the market price, transfer pricing documentation should be prepared detailing the criteria of the calculation of transactional prices.
The recommendations in this report are applicable to compensating adjustments which are made in the accounts and explained in the taxpayer's transfer pricing documentation.
The second communication4 presented a Code of Conduct5 on documentation requirements for transfer pricing within the EU- the EU Transfer Pricing documentation(EUTPD.).
Under the decree, in addition to the full documentation it was also possible to prepare simplified transfer pricing documentation for low-value transactions.
The guidance in the report is applicable to compensating adjustments which are made in the taxpayer's accounts and explained in the taxpayer's transfer pricing documentation.
IFRS consulting, Transfer pricing documentation, International VAT
Where a Multinational Enterprise uses the EU Transfer Pricing Documentation(EUTPD), this will serve as a useful basis for any APA application.
The transfer pricing documentation is prepared with the assistance of the software used
Transfer pricing documentation and supporting documentation may be compiled in languages other than Hungarian,
Standardized and partially centralized transfer pricing documentation required in Member States to support transfer pricing on an arm's length basis could help businesses to benefit more from the internal market.
In this case, when preparing transfer pricing documentation it must be proven that an independent third party would also have been willing to pay this price for the company,
partially centralized transfer pricing documentation for associated enterprises in the EU,
partially centralized transfer pricing documentation in the EU, with the aim of simplifying transfer pricing requirements for cross-border activities.