transzferárellenrzéseket
Transzferárellenrzéseket refers to transfer pricing regulations and audits in Hungary. Transfer pricing concerns the pricing of goods and services exchanged between related entities within a multinational group. The Hungarian tax authorities, primarily the National Tax and Customs Administration (NAV), conduct these audits to ensure that transactions between related parties are conducted at arm's length, meaning at prices that would be agreed upon by independent parties in comparable circumstances.
The objective is to prevent the artificial shifting of profits from Hungary to other jurisdictions with lower
During a transzferárellenrzés, the NAV will examine the pricing methodologies used, the substance of the transactions,