On 3 July 2013, the decree of the Ministry of Finance amending the Transfer Pricing Ordinance of 10 September 2009 (Official Journal No. 160/1268) was published in Official Journal No. 768/2013. Amongst others, the decree implements the provisions of the 2010 OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. The amendment will become effective on 18 July 2013.…