Transfer Pricing Resources for Europe
   

 

OECD Country Profiles

Czech Republic
Denmark
Finland
Greece
Hungary
Ireland
Italy
Norway
Portugal
Slovak Republic
Spain

Hungary

Overview of Hungary's Transfer Pricing Regime
ITD Hungary provides an overview of Hungary's transfer pricing regulations and guidelines.  Hungary's tax authorities have told taxpayers to observe the country's transfer pricing regime or risk facing large penalties.

Slovak Republic

Slovak Republic Income Tax Act

Modifications to the Slovak Republic's Income Tax Act indicate taxpayers have to follow the EU master file approach in organizing and maintaining transfer pricing documentation defending the method used in transactions with related parties.