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OECD Country Profiles
Czech Republic
Denmark
Finland
Greece
Hungary
Ireland
Italy
Norway
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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.
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