On 5 March 2013, the Ministry of National Economy (Ministry) published a draft amending Law (draft Law) to modify Decree 22/2009 (X.16.) of the Ministry of Finance governing the transfer pricing documentation rules in Hungary (Transfer Pricing Decree).
The main points of the proposed changes are as follows:
| - | the exemption from the documentation obligations will be extended in the case of APAs (advance pricing agreements) to … |