Examples of using Transfer pricing documentation in English and their translations into Hungarian
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Transfer pricing documentation| WTS Klient.
Tax advisory Transfer pricing documentation.
Transfer pricing documentation- WTS Contact.
In a previous article on transfer pricing documentation we….
Transfer pricing documentation- Colling.
Preparation and reviews of transfer pricing documentation obligations.
EU Transfer Pricing Documentation(EU TPD).
During the review we can determine whether your company has transfer pricing documentation obligation.
Do you have a transfer pricing documentation obligation?
The study itself contains proposals regarding the following aspects of the transfer pricing documentation obligation.
Transfer pricing documentation- CollingColling G I.
The next monitoringexercise will look at the Code of Conduct on transfer pricing documentation and work will start in 2009.
From 2012, no transfer pricing documentation will have to be prepared on these transactions.
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.
In this case, the transfer pricing documentation will consist of the original and the modified reports.
In the interest of the proper functioning of the internal market, it is of majorimportance to reduce the compliance costs as regards transfer pricing documentation for associated enterprises.
To deliver transfer pricing documentation services Deloitte has a Global Dox Insight methodology.
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.
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.
Transfer pricing documentation in the EU must be viewed in the framework of the OECD Transfer Pricing Guidelines.
The introduction of this report to the local legislation is only the beginning, as in the year 2017further significant changes are expected as for the transfer pricing documentation obligations.
It is advisable to entrust an advisor with the transfer pricing documentation tasks who is able to prepare the documentation in the country of the parent company as well.
The EU Transfer Pricing Documentation(EU TPD) approach combines aspects of the standardized and of the centralized(integrated global) documentation approach.
Furthermore, if the taxpayer fails to present appropriate transfer pricing documentation upon the request of the tax authorities, it may be fined up to HUF 2 million per related-party transaction.
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.
Deloitte provides practical solutions such as strategically approaching transfer pricing documentation requirements, which enable global businesses to achieve operational and international tax planning objectives.
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.
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.
As regards penalties linked to transfer pricing documentation, the JTPF felt the issue was already addressed in the Code of Conduct on transfer pricing documentation, where the following recommendations are made.