Hungary: The application of the arm’s length principle regarding the transfer pricing of intra-group loan agreements

Rita Szudoczky; Balazs Karolyi

Hungary: The application of the arm’s length principle regarding the transfer pricing of intra-group loan agreements

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Sammelwerk

Originalsprache	Englisch
Titel des Sammelwerks	Tax Treaty Case Law Around the Globe 2019
Herausgeber*innen	Michael Lang, Alexander Rust, Jeffrey Owens, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck, P. H. J. Essers, Eric Kemmeren, Cihat Öner, Daniel Smit
Erscheinungsort	Wien
Verlag	Linde Verlag
Seiten	171-183
ISBN (elektronisch)	9783707342550
ISBN (Print)	9783707342550
Publikationsstatus	Veröffentlicht - 2020

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http://www.lindedigital.at/doc-id/fb-tax-treaty-cl-2019_b14

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Zitat

Szudoczky, R., & Karolyi, B. (2020). Hungary: The application of the arm’s length principle regarding the transfer pricing of intra-group loan agreements. in M. Lang, A. Rust, J. Owens, P. Pistone, J. Schuch, C. Staringer, A. Storck, P. H. J. Essers, E. Kemmeren, C. Öner, & D. Smit (Hrsg.), Tax Treaty Case Law Around the Globe 2019 (S. 171-183). Linde Verlag. http://www.lindedigital.at/doc-id/fb-tax-treaty-cl-2019_b14

Szudoczky, Rita ; Karolyi, Balazs. / Hungary: The application of the arm’s length principle regarding the transfer pricing of intra-group loan agreements. Tax Treaty Case Law Around the Globe 2019. Hrsg. / Michael Lang ; Alexander Rust ; Jeffrey Owens ; Pasquale Pistone ; Josef Schuch ; Claus Staringer ; Alfred Storck ; P. H. J. Essers ; Eric Kemmeren ; Cihat Öner ; Daniel Smit. Wien : Linde Verlag, 2020. S. 171-183

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title = "Hungary: The application of the arm{\textquoteright}s length principle regarding the transfer pricing of intra-group loan agreements",

author = "Rita Szudoczky and Balazs Karolyi",

year = "2020",

language = "English",

isbn = "9783707342550",

pages = "171--183",

editor = "Michael Lang and Alexander Rust and Jeffrey Owens and Pasquale Pistone and Josef Schuch and Claus Staringer and Alfred Storck and Essers, {P. H. J.} and Eric Kemmeren and Cihat {\"O}ner and Daniel Smit",

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Szudoczky, R & Karolyi, B 2020, Hungary: The application of the arm’s length principle regarding the transfer pricing of intra-group loan agreements. in M Lang, A Rust, J Owens, P Pistone, J Schuch, C Staringer, A Storck, PHJ Essers, E Kemmeren, C Öner & D Smit (Hrsg.), Tax Treaty Case Law Around the Globe 2019. Linde Verlag, Wien, S. 171-183. <http://www.lindedigital.at/doc-id/fb-tax-treaty-cl-2019_b14>

Hungary: The application of the arm’s length principle regarding the transfer pricing of intra-group loan agreements. / Szudoczky, Rita; Karolyi, Balazs.
Tax Treaty Case Law Around the Globe 2019. Hrsg. / Michael Lang; Alexander Rust; Jeffrey Owens; Pasquale Pistone; Josef Schuch; Claus Staringer; Alfred Storck; P. H. J. Essers; Eric Kemmeren; Cihat Öner; Daniel Smit. Wien: Linde Verlag, 2020. S. 171-183.

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Sammelwerk

TY - CHAP

T1 - Hungary: The application of the arm’s length principle regarding the transfer pricing of intra-group loan agreements

AU - Szudoczky, Rita

AU - Karolyi, Balazs

PY - 2020

Y1 - 2020

UR - https://permalink.obvsg.at/wuw/AC15705865

M3 - Chapter in edited volume

SN - 9783707342550

SP - 171

EP - 183

BT - Tax Treaty Case Law Around the Globe 2019

A2 - Lang, Michael

A2 - Rust, Alexander

A2 - Owens, Jeffrey

A2 - Pistone, Pasquale

A2 - Schuch, Josef

A2 - Staringer, Claus

A2 - Storck, Alfred

A2 - Essers, P. H. J.

A2 - Kemmeren, Eric

A2 - Öner, Cihat

A2 - Smit, Daniel

PB - Linde Verlag

CY - Wien

ER -