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Rudolf has more than 10 years of experience in tax and transfer pricing advisory gained at BIG4 and other international tax advisory firms.
Rudolf is the head of the transfer pricing service line at Niveus leading a team of 15 advisors. He is specialized in the organization and management of transfer pricing documentation projects, while also having deep experience in different advisory tasks.
During the years Rudolf participated in numerous tax and APA advisory projects and also gained experience in business valuation.
Rudolf has a bachelor’s degree in economics with a specialization in accounting, while he is also a qualified tax advisor and a chartered accountant.
Under the new transfer pricing rules, the preparation of Benefit and DEMPE tests will be an important part of the 2026 transfer pricing documentation. Substantiating the actual economic benefit of services provided between related parties, as well as identifying where value is created in relation to intangible assets, may require significant preparation. It is therefore advisable to begin collecting the necessary information during the year.
The new transfer pricing documentation rules affect not only the applicable thresholds and types of documentation, but also the identification of related-party transactions, the functional analysis and the reporting requirements. In this article, we summarise the key conclusions of the Ministry of Finance’s guidance and highlight the practical changes most relevant to businesses.
A 2025. évi TAO-bevalláshoz kapcsolódó transzferáras kötelezettségek teljesítésének határideje 2026. május 31. volt a naptári éves adózók számára. De mi történik akkor, ha az adatszolgáltatás hibásan, hiányosan történt meg, vagy a transzferár-dokumentáció nem készült el időben? Cikkünkben röviden bemutatjuk, mikor lehet szükség helyesbítésre vagy önellenőrzésre, és milyen bírságkockázatokkal érdemes számolni.
Our colleagues gained professional experience at well-known international consulting firms, major companies and at various sectors of business in management tasks, due diligence, tax advisory, accounting and payroll.
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