Rules of international taxes: Transfer Pricing
Transparency and tax morals are the key issues in the current international tax discussion which particularly affects transfer pricing as a tax risk management task: The OECD Action Plan on Base Erosion and Profit Shifting is in the process of changing the rules of the international tax game and particularly transfer pricing. These unprecedented changes affect both large multinationals as well as small and medium sized enterprises which operate across borders.
International Transfer Pricing rules and regulations
Over the past years transfer pricing rules and regulations have emerged worldwide. This is also true for the jurisdictions in Central and South Eastern Europe: Numerous countries have introduced transfer pricing rules in their tax laws, have tightened their existing transfer pricing regulations or have increasingly focused on transfer pricing in tax audits. With more experience on the topic, tax auditorsare dipping more and more into formerly less audited and more complex transfer pricing waters. With these challenges ahead, taxpayers need to assess and reassess their transfer pricing model and its suitability for future tax audits.
Transfer Pricing rules in eleven Central and Eastern Europe countries
This brochure, with its compilation of the basic transfer pricing rules in eleven Central and Eastern Europe countries, is intended to provide a starting point and serve as an orientation for your transfer pricing analysis. Find all up-to-date transfer pricing guidelines for Albania, Austria, Bulgaria, Croatia, Czech Republic, Hungary, Poland, Romania, Serbia, Slovakia and Slovenia in our new Transfer Pricing in CEE broschure. We hope you find this a useful and easy-to-use guide to what is an increasingly complex area of tax risk management!
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