Temu-adó: eltűnhetnek egyes online platformok jövőre Magyarországról?

Jól járnak a kisvállalkozók, kevésbé az önkormányzat

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.