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The process of sealing the tax system continues. Subsequent changes in tax regulations resulting from decisions of international institutions and national authorities are being introduced to the legal orders in individual jurisdictions.The high scrutiny of the tax authorities is still focused on transfer prices, and the number of tax audits of related parties are focused on transfer pricing aspects.
As a consequence of the new regulations being introduced, taxpayers are required to provide tax authorities with a lot of very detailed information about the company, as well as transactions with related entities, including in particular the results of comparative analyzes and the taxpayer’s result realized on the transaction. In addition, meeting these obligations is associated with a large administrative burden for companies whose accounting and financial teams have to cope with numerous reporting obligations in the field of transfer pricing and the need to develop specialist knowledge in the field of transfer pricing.
To help our clients – especially those who conduct business operations within multinational capital groups – we have prepared the third edition of “Transfer Pricing Guide”, which has been created in collaboration with the leading European advisory companies – @MDDP, @Sorainen, @DGKV, @Kondor, @Eucon and @Blaz Pate & Partners. We have focused on jurisdictions which are located mainly in Central and Eastern Europe and have gathered not only the most important information on the transfer pricing law effective in a given jurisdiction, but also a set of practical information that many of you may find useful while struggling with the new challenges during preparation of transfer pricing documentation.
We hope you’ll find it useful!
László Pásztor graduated as an economist at the University of Pécs in 2005 and obtained his tax advisor certificate in 2007. In 2011, he earned the international tax expert title in the field of direct taxes. He has been dealing with international taxation and transfer pricing issues for more than a decade. He is co-author of the book, TranszFAIRár, co-founder of TP GROUP, and Head of TP at KONDOR-TP. From 2017, he is a Partner of KONDOR Group.
Bence Kondor graduated in 2002 as a lawyer. In parallel with his PhD studies, he began his Business Administration studies at Corvinus University of Budapest (2002-2007). Since 2008, he has been dealing with transfer pricing and business development. He is co-author of the TranszFAIRár Book. He is the founder of TP GROUP, KONDOR Group and VISEGRAD Consulting Group.
Farkas Bársony is a finance lawyer (LL.M., MBA), was the managing director of GE Hungary and the (EMEA & Global) tax director of several GE businesses. Following that he was appointed as Tax and Legal Services Partner at PwC CEE. He was the President of the American Chamber of Commerce (AmCham Hungary) between 2016 and 2020. In recognition of his professional work, he was awarded the Knight’s Cross of the Order of Merit of the Republic of Hungary. He is a member of the National Competitiveness Council. Co-founder of VISEGRAD Consulting Group, and currently the CEO & Partner of KONDOR Group since 2019.