E-áfa: kötelezővé válásához elengedhetetlen az adózói igények teljes körű kiszolgálása

01/11/2024

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Auditor Services Beyond the Annual Financial Statements

Audit support may be relevant not only in connection with the statutory audit of annual financial statements. In the case of transformations, changes in functional currency, IFRS transition, grant settlements, reporting to financing institutions or other special transactions, an independent auditor’s report, statement or due diligence review may also be required.

Preparation of Benefit and DEMPE tests

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.

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