TRANSFER PRICING DOCUMENTATION REQUIREMENTS IN REGARD WITH CONTROLLED TRANSACTIONS
On 05.11.2018 the Ministry of Finance introduced a bill for Amendment and Supplement of the Tax and Social Insurance Procedure Code.
The bill seeks to implement Action 13 of the Base Erosion and Profit Shifting actions (the so-called BEPS actions) of the OECD.
The bill makes provision for obligations concerning local and foreign taxable legal persons which perform business activities in the...