Transzferárdok
Transzferárdok, often translated as transfer pricing, refers to the accounting and tax practices used by multinational corporations to set prices for goods and services exchanged between their own subsidiaries located in different countries. These internal prices are not determined by market forces in the same way as transactions between unrelated parties. Instead, they are established by the parent company to reflect the value of the goods, services, intellectual property, or financing that flows between its affiliates.
The primary purpose of transfer pricing is to allocate profits and expenses among different jurisdictions. This
International tax authorities closely scrutinize transfer pricing practices. They aim to ensure that companies are not