検索ワード: transfer pricing policy (ハンガリー語 - 英語)

a közös transzferárfórum (joint transfer pricing forum – jtpf) célszerűnek tartotta az oecd-iránymutatásban felsorolt szolgáltatások jegyzékének kiegészítését.
the joint transfer pricing forum (jtpf) thought it worthwhile to supplement the list of services mentioned in the oecd guidelines.

a második közlemény6 tartalmazta az eu-n belüli transzferárképzési dokumentációra vonatkozó követelményekkel (eu transfer pricing documentation, eu tpd) kapcsolatos magatartási kódexet7 .
the second communication6 presented a code of conduct7 concerning documentation requirements for transfer pricing within the eu — the eu transfer pricing documentation (eu tpd).

a bizottság kifejezett jóváhagyásával a fund-transfer-pricing más összetevői is alkalmazhatók, ha bizonyítást nyer, hogy a likviditási tartalék után fizetendő kamatok csökkentéséből eredően legalább az itt leírt eredmény elérhető.
with the commission’s explicit approval other fund transfer pricing components can also be used, provided it can be demonstrated that the profit from reducing the conditions for interest paid on the liquidity reserves as described here, is at least achieved.

f. mivel a 25 különböző adózási rendszer léte a határokon átnyúló tevékenységeket folytató európai vállalkozások esetében nem csak költségeket és hatékonytalanságot, hanem a csalásnak, adózási célból történő belső árazásnak (transfer pricing), és adócsalá
f. whereas the existence of 25 different tax systems entails not only costs and inefficiencies for european companies which have cross-border activities but also losses for the member states, owing to fraud, transfer pricing for tax purposes and tax evasi

a bizottság 2002 októberében2 létrehozta az eu közös transzferárfórumát (joint transfer pricing forum – jtpf), egy szakértői csoportot, hogy pragmatikus megoldásokat találjon a szokásos piaci ár elvének alkalmazásából eredően az unión belül felmerülő problémákra.
the commission set up in october 20022 the eu joint transfer pricing forum (jtpf), an expert group, to find pragmatic solutions to problems arising from the application of the alp within the eu.

az eu közös transzferárfóruma (eu joint transfer pricing forum – jtpf) 2011–2015-ös munkaprogramjának részeként megvizsgálta a transzferárképzésben alkalmazott úgynevezett másodlagos korrekciókat, mivel ezek a korrekciók kettős adóztatáshoz vezethetnek.
the eu joint transfer pricing forum (jtpf), as part of its work programme for 2011-2015 considered so-called secondary adjustments in transfer pricing, as these adjustments may result in double taxation.

--- t2s finances , including : --- timely proposals on issues related to the compliance with the stated t2s objective of full cost recovery ( e.g. in case t2s does not attract sufficient volume ) and the possible resulting financial risk , the eurosystem may be exposed to , --- proposals in light of the outcome of the t2s programme board 's negotiations with the 4cb regarding the « conditional fixed price offer » ( including the payment schedule ) , --- proposals on the annual budget managed by the t2s programme board , --- proposals concerning the t2s cost methodology , and --- proposals regarding the t2s pricing policy , --- overall t2s programme planning , --- any contract to be signed between the eurosystem and external stakeholders , --- t2s risk management framework ( and acceptance of remaining risks ) , --- service level agreements ( slas ) to be established with the csds and ncbs and the 4cb , --- t2s migration strategy , --- crisis management strategy .
--- t2s finances , including : --- timely proposals on issues related to the compliance with the stated t2s objective of full cost recovery ( e.g. in case t2s does not attract sufficient volume ) and the possible resulting financial risk , the eurosystem may be exposed to , --- proposals in light of the outcome of the t2s programme board 's negotiations with the 4cb regarding the « conditional fixed price offer » ( including the payment schedule ) , --- proposals on the annual budget managed by the t2s programme board , --- proposals concerning the t2s cost methodology , and --- proposals regarding the t2s pricing policy , --- overall t2s programme planning , --- any contract to be signed between the eurosystem and external stakeholders , --- t2s risk management framework ( and acceptance of remaining risks ) , --- service level agreements ( slas ) to be established with the csds and ncbs and the 4cb , --- t2s migration strategy , --- crisis management strategy .