Hungarian to English translations [PRO]
Bus/Financial - Business/Commerce (general) | | Hungarian term or phrase: transzferár ÁFA kötelezettség | "Az eltérés fő oka, hogy a transzferár ÁFA kötelezettségre vonatkozó önellenőrzést benyújtották, és a 2010. évben képzett céltartalékot visszavezették."
Azt hiszem, hogy itt transzferárak alkalmazása miatt keletkező ÁFA fizetési kötelezettségre gondolt a szerző. |
| Attila MagyarKudoZ activityQuestions: 145 (none open) ( 3 closed without grading) Answers: 61
Hungary
| | Local time: 06:34
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| | VAT obligation on transfer price | Explanation:
Szerintem erről van szó. VAT obligation on (the amount of) transfer price. ÁFA: VAT, transzferár: transfer price, kötelezettség: obligation (vagy liability). Bővebben:
"While the importance of transfer pricing is increasingly appreciated, the focus has traditionally been on direct taxation and transfer pricing still largely remains a subject for tax specialists. In the past decade, however, it has become obvious that the customs duties and, more recently, the VAT (value added tax) dimensions of transfer pricing can also take quite a toll on a company’s profits and on government revenues, and they are now increasingly attracting the attention of governments and businesses."
(World Commerce Review / Transfer Pricing, Customs Duties and VAT Rules: Can We Bridge the Gap?)
http://www.worldcommercereview.com/publications/article_pdf/...
Ernst&Young: Financial services transfer pricing insights worldwide -
Profound changes in VAT rules take effect
http://www.ernst-young.de/US/en/Services/Tax/International-T...
PricewaterhouseCoopers: Transfer Pricing – The VAT consequences
http://download.pwc.com/ie/pubs/vat_slides_may2010.pdf |
| Selected response from:
  Ildiko Santana
United States
Local time: 21:34
| Grading comment Köszönöm!
4 KudoZ points were awarded for this answer |
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| Discussion entries: 0 |
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Automatic update in 00:
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3 hrs confidence:   peer agreement (net): +2 VAT obligation on transfer price
Explanation:
Szerintem erről van szó. VAT obligation on (the amount of) transfer price. ÁFA: VAT, transzferár: transfer price, kötelezettség: obligation (vagy liability). Bővebben:
"While the importance of transfer pricing is increasingly appreciated, the focus has traditionally been on direct taxation and transfer pricing still largely remains a subject for tax specialists. In the past decade, however, it has become obvious that the customs duties and, more recently, the VAT (value added tax) dimensions of transfer pricing can also take quite a toll on a company’s profits and on government revenues, and they are now increasingly attracting the attention of governments and businesses."
(World Commerce Review / Transfer Pricing, Customs Duties and VAT Rules: Can We Bridge the Gap?)
http://www.worldcommercereview.com/publications/article_pdf/...
Ernst&Young: Financial services transfer pricing insights worldwide -
Profound changes in VAT rules take effect
http://www.ernst-young.de/US/en/Services/Tax/International-T...
PricewaterhouseCoopers: Transfer Pricing – The VAT consequences
http://download.pwc.com/ie/pubs/vat_slides_may2010.pdf
| Ildiko Santana
United States
Local time: 21:34
Specializes in field
Native speaker of:  Hungarian, English
PRO pts in category: 60
|
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