transferárszabályozás
Transferárszabályozás refers to the set of rules and regulations governing the pricing of goods, services, and intellectual property exchanged between related entities within a multinational enterprise. These related entities, often parent companies and their subsidiaries or sister companies, are legally separate but economically interconnected. The core principle of transfer pricing is the "arm's length principle," which dictates that transactions between these related parties should be priced as if they were conducted between independent, unrelated parties in comparable circumstances.
The primary objective of transfer pricing regulations is to prevent tax base erosion and profit shifting. Multinational
Compliance with transfer pricing regulations typically involves extensive documentation. Companies are required to prepare transfer pricing