Examples of using Pricing documentation in English and their translations into Hungarian
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Transfer Pricing Documentation.
The second Communication6 presented a Code of Conduct7concerning documentation requirements for transfer pricing within the EU- the EU Transfer Pricing Documentation(EU TPD).
Tranfer pricing documentation 2018.
A report on the activities of the JTPF,adopted by consensus in May 2005 and covering the work on transfer pricing documentation requirements is included in a Staff Working Document5.
Transfer pricing documentation should be filed.
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Tax advisory Transfer pricing documentation.
On transfer pricing documentation for associated enterprises in the EU.
In the interest of the proper functioning of the internal market, it is of major importance toreduce the compliance costs as regards transfer pricing documentation for associated enterprises.
Transfer pricing documentation- Colling.
The second communication4 presented a Code of Conduct5 on documentation requirements for transferpricing within the EU- the EU Transfer Pricing documentation(EUTPD.).
EU Transfer Pricing Documentation(EU TPD).
The EU TPD would have the potentialto improve the quality of the documentation and enhance taxpayers' compliance with transfer pricing documentation requirements in EU Member States.
The EU transfer pricing documentation: description of the approach.
Without prejudice to the respective spheres of competence of the Member States and the Community, this Code of Conduct concerns the implementation of standardized andpartially centralized transfer pricing documentation for associated enterprises in the EU.
European Union Transfer Pricing Documentation(EU TPD).
Transfer pricing documentation in the EU must be viewed in the framework of the OECD Transfer Pricing Guidelines.
The Commission considers the EU TPD to be the most appropriate andefficient approach to transfer pricing documentation on the growing intra-group cross-border trade transactions in the EU.
Transfer pricing documentation for associated enterprises in the EU was the second issue of the work programme discussed by the JTPF.
It concludes that standardized and partially centralized transfer pricing documentation for associated enterprises in the EU could benefit the development of the single market.
In light of the pros and cons of the traditional approaches a code of best practice, EU-wide standardized documentation rules and centralized(integrated global) documentation in particular in terms of legal certainty and flexibility, the JTPF eventually considered a new approach, the most appropriate,i.e. a standardized"EU Transfer Pricing Documentation"(EU TPD).
The EU Transfer Pricing Documentation(EU TPD) approach combines aspects of the standardized and of the centralized(integrated global) documentation approach.
This Code of Conduct provides Member States and taxpayers with a valuable instrument for the implementation of standardized andpartially centralized transfer pricing documentation in the EU, with the aim of simplifying transfer pricing requirements for cross-border activities.
As far as the EU Transfer Pricing Documentation is concerned, tax administrations should be prepared to accept the masterfile in a commonly understood language for the Member States concerned.
In the light of the pros and cons of the standardized and the centralized approaches,the JTPF developed a new approach called"EU Transfer Pricing Documentation"(EU TPD) which combines aspects of the standardized approach and of the centralized(integrated global) documentation approach.
A common approach on transfer pricing documentation should lead to a reduction of compliance costs and provide more consistency in transfer pricing documentation requirements in the EU.
The EU TPD leaves some flexibility to taxpayers and to tax administrations as use of the EU TPD is optional for taxpayers while Member Statesmay decide not to require transfer pricing documentation at all or to have transfer pricing documentation rules which require less information and documents than the EU TPD.
Standardized and partially centralized transfer pricing documentation required in Member States to support transferpricing on an arm's length basis could help businesses to benefit more from the internal market.
The JTPF discussed the purpose and content of good and effective documentation including the benefit of risk assessment and the issue of burden of proof, preparation, submission and storage of documentation, the question in which language transfer pricing documentation should be presented, the use of database searches for comparables and the application of transfer pricing documentation to permanent establishments.
A Member State may decide not to have transfer pricing documentation rules at all orto require less transfer pricing documentation than that referred to in this Code of Conduct.
Member States will accept standardized andpartially centralized transfer pricing documentation for associated enterprises in the EU, i.e. the“EU TPD” referred to in the Annex, and consider it as a basic set of information for the assessment of a multinational enterprise(MNE) group's transfer prices.