{"id":1481,"date":"2018-01-16T00:00:00","date_gmt":"2018-01-15T23:00:00","guid":{"rendered":"http:\/\/mgi-bpo.hu\/szakmai-hirek\/changes-in-transfer-prices-in-2018\/"},"modified":"2021-05-13T09:43:33","modified_gmt":"2021-05-13T07:43:33","slug":"changes-in-transfer-prices-in-2018","status":"publish","type":"szakmai-hirek","link":"https:\/\/mgi-bpo.hu\/en\/news\/changes-in-transfer-prices-in-2018\/","title":{"rendered":"Changes in transfer prices in 2018"},"content":{"rendered":"<p><span style=\"font-size: 16px;\"><strong><a href=\"https:\/\/mgi-bpo.hu\/en\/services\/\"><img decoding=\"async\" style=\"width: 250px; height: 250px; float: right; margin: 20px; border-width: 0px; border-style: solid;\" src=\"\/uploads\/images\/transzfer%C3%A1r_EN.jpg\" alt=\"international, local transfer pricing\" \/><\/a>\u2022\u00a0 Master File<\/strong><\/span><br \/>\nIncludes, for example, the consolidated financial statements of a group of companies, details of the presentation of an intra-group financing, the presentation of products and services with a significant turnover and their intra-group circulation.<\/p>\n<p><span style=\"font-size: 16px;\"><strong>\u2022\u00a0 Local File<\/strong><\/span><br \/>\nThe number of simplifications and exempts is reduced. More stringent analytical requirements have been specified. Annually updated data!<\/p>\n<p><span style=\"font-size: 16px;\"><strong>\u2022 CbCR report<\/strong><\/span><br \/>\nFor multinational enterprise groups with a consolidated annual sales turnover of over EUR 750 million. From the financial year beginning on or after 1 January 2016, there is a obligation to disclose or report information to the state tax authority.<\/p>\n<p>Form 16CBC published by the tax authority (NAV)in September 2017 is for the purpose of disclosing information on the distribution of profits, taxes and business activities of the group, according to the tax jurisdictions.<\/p>\n<p><span style=\"font-size: 18px;\"><strong>What details are required for 17T201T form?<\/strong><\/span><\/p>\n<p><strong>For the ultimate parent of a Hungarian tax resident group member or for an organization designated as the ultimate parent<\/strong><\/p>\n<p>\u2022 Hungarian tax resident group member<br \/>\n\u2022 name, registered seat, tax identification number<br \/>\n\u2022 status of ultimate parent, organization designated as the ultimate parent or group member required to disclose information<br \/>\n\u2022 the last day of the reporting financial year<\/p>\n<p><strong>For a Hungarian group member, which does not qualify as an ultimate parent or organization designated as the ultimate member<\/strong><\/p>\n<p>\u2022 Hungarian tax resident group member<br \/>\n\u2022 name, registered seat, tax identification number<br \/>\n\u2022 lack of the status of ultimate parent, organization designated as the ultimate parent or group member required to disclose information<br \/>\n\u2022 the name and tax residence of the organization required to submit the report\u00a0 (including the country code).<\/p>\n<p><strong>The notification deadline<\/strong> for the reporting financial year is the last day of the financial year; in case of a financial year based on a calendar year the deadline is <strong>December 31.<\/strong><\/p>\n","protected":false},"featured_media":1172,"template":"","tags":[],"evszam":[558],"szakmai_cimke":[525],"class_list":["post-1481","szakmai-hirek","type-szakmai-hirek","status-publish","has-post-thumbnail","hentry","evszam-2018-en","szakmai_cimke-other"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Changes in transfer prices in 2018<\/title>\n<meta name=\"description\" content=\"The two-stage structure becomes mandatory, which in realty has three levels: Master File; Local File, CbCR report\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mgi-bpo.hu\/en\/news\/changes-in-transfer-prices-in-2018\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Changes in transfer prices in 2018\" \/>\n<meta property=\"og:description\" content=\"The two-stage structure becomes mandatory, which in realty has three levels: Master File; 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