Interpretative Statement Issued by the Tax Authorities on the Application of the Arm’s Length Principle to a Loan Guarantee Agreement

Gódor, M.

Interpretative Statement Issued by the Tax Authorities on the Application of the Arm’s Length Principle to a Loan Guarantee Agreement

Journal

Author

Gódor, M.

Country

Hungary

Published Date

15 August 2013

Issue

International Transfer Pricing Journal 2013 (Volume 20), No. 5

DOI

https://doi.org/10.59403/1yy8rhs

Document

Go to Tax Research Platform

The author considers recent guidance from the Hungarian tax authorities on the application of transfer pricing adjustments to intercompany transactions subsequent to a change in status as related parties.

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Interpretative Statement Issued by the Tax Authorities on the Application of the Arm’s Length Principle to a Loan Guarantee Agreement