{"id":3480,"date":"2015-01-14T00:00:00","date_gmt":"2015-01-13T23:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/valtoznak-a-transzferar-dokumentacios-szabalyok\/"},"modified":"2024-05-24T18:23:57","modified_gmt":"2024-05-24T16:23:57","slug":"valtoznak-a-transzferar-dokumentacios-szabalyok","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/valtoznak-a-transzferar-dokumentacios-szabalyok\/","title":{"rendered":"V\u00e1ltoznak a transzfer\u00e1r dokument\u00e1ci\u00f3s szab\u00e1lyok"},"content":{"rendered":"<p><strong>A 2015. \u00e9vi ad\u00f3v\u00e1ltoztat\u00e1sok r\u00e9szek\u00e9nt a transzfer\u00e1r nyilv\u00e1ntart\u00e1si k\u00f6telezetts\u00e9g r\u00e9szleteit szab\u00e1lyoz\u00f3 22\/2009. (X.16.) PM rendelet (\u201ePM Rendelet\u201d) is m\u00f3dos\u00edt\u00e1sra ker\u00fclt 2015. janu\u00e1r 1-jei hat\u00e1llyal. Az \u00faj szab\u00e1lyokat el\u0151sz\u00f6r a 2015. \u00e9vben kezd\u0151d\u0151 ad\u00f3\u00e9vi ad\u00f3k\u00f6telezetts\u00e9g meg\u00e1llap\u00edt\u00e1sa, \u00e9s ezen ad\u00f3\u00e9vi ad\u00f3k\u00f6telezetts\u00e9ghez kapcsol\u00f3d\u00f3 nyilv\u00e1ntart\u00e1si k\u00f6telezetts\u00e9g teljes\u00edt\u00e9se sor\u00e1n kell alkalmazni.\u00a0<\/strong><!--more--><\/p>\n<p><strong>Interkvartilis tartom\u00e1ny alkalmaz\u00e1sa<\/strong><\/p>\n<p>2015. janu\u00e1r 1-jei hat\u00e1llyal eg\u00e9sz\u00fclt ki a t\u00e1rsas\u00e1gi ad\u00f3r\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny egy olyan rendelkez\u00e9ssel, mely szerint indokolt esetekben a szok\u00e1sos piaci \u00e1rtartom\u00e1ny meghat\u00e1roz\u00e1sa sor\u00e1n sz\u0171k\u00edtett (interkvartilis) tartom\u00e1ny alkalmazand\u00f3. (Az interkvartilis tartom\u00e1ny egy olyan speci\u00e1lis statisztikai intervallumot jel\u00f6l, ahol az \u00f6sszes \u00e9rt\u00e9k (mintaelem) k\u00f6z\u00e9ps\u0151 50%-a helyezkedik el.)<\/p>\n<p>Az interkvartilis tartom\u00e1ny alkalmaz\u00e1s\u00e1nak indokolt eseteit a PM Rendelet \u00faj rendelkez\u00e9se r\u00e9szletezi, amely alapj\u00e1n ez az al\u00e1bbi k\u00f6r\u00fclm\u00e9nyek egy\u00fcttes fenn\u00e1ll\u00e1sa eset\u00e9n sz\u00fcks\u00e9ges:<\/p>\n<ul>\n<li>a <a href=\"https:\/\/hu.andersen.com\/hu\/adotanacsadas-szolgaltatas\/transzferar-szolgaltatasok\/\">szok\u00e1sos piaci \u00e1r meghat\u00e1roz\u00e1sa<\/a> a viszontelad\u00e1si \u00e1rak, a k\u00f6lts\u00e9g \u00e9s j\u00f6vedelem, az \u00fcgyleti nett\u00f3 nyeres\u00e9gen alapul\u00f3, a nyeres\u00e9gmegoszt\u00e1sos, vagy az egy\u00e9b t\u00edpus\u00fa transzfer\u00e1r m\u00f3dszerek valamelyik\u00e9vel t\u00f6rt\u00e9nik (teh\u00e1t az \u00f6sszehasonl\u00edt\u00f3 \u00e1rak m\u00f3dszer\u00e9nek kiv\u00e9tel\u00e9vel),<\/li>\n<li>az \u00f6sszehasonl\u00edt\u00f3 adatok forr\u00e1s\u00e1ul nyilv\u00e1nos, vagy az ad\u00f3hat\u00f3s\u00e1g \u00e1ltal ellen\u0151rizhet\u0151 adatb\u00e1zisban t\u00f6rt\u00e9n\u0151 kutat\u00e1s szolg\u00e1l,<\/li>\n<li>az \u00f6sszehasonl\u00edt\u00f3 elemz\u00e9s legal\u00e1bb 10 v\u00e1llalat legal\u00e1bb h\u00e1rom p\u00e9nz\u00fcgyi \u00e9ve adatait veszi figyelembe vagy az \u00f6sszehasonl\u00edt\u00f3 minta terjedelme meghaladja a 15 sz\u00e1zal\u00e9kpontot.<\/li>\n<\/ul>\n<p>A kieg\u00e9sz\u00edt\u00e9s tulajdonk\u00e9ppen t\u00f6rv\u00e9nyileg er\u0151s\u00edti meg azt az eddigiekben is tapasztalt ad\u00f3hat\u00f3s\u00e1gi gyakorlatot, amely a transzfer\u00e1r szempont\u00fa ellen\u0151rz\u00e9sek sor\u00e1n jellemz\u0151en az interkvartilis \u00e1rtartom\u00e1ny alkalmaz\u00e1s\u00e1t r\u00e9szes\u00edtette el\u0151nyben. <strong>2015-t\u0151l teh\u00e1t a fenti esetekben az interkvartilis tartom\u00e1nyon k\u00edv\u00fcl es\u0151 \u00e9rt\u00e9keket az ad\u00f3hat\u00f3s\u00e1g nem fogja piaci \u00e1rnak tekinteni.<\/strong><\/p>\n<p>A fent hivatkozott els\u0151 k\u00e9t pont szerint v\u00e9gzett \u00f6sszehasonl\u00edt\u00f3 elemz\u00e9s eset\u00e9ben azonban <strong>nem lesz sz\u00fcks\u00e9ges az interkvartilis tartom\u00e1ny k\u00f6telez\u0151 alkalmaz\u00e1sa, ha<\/strong> az \u00f6sszehasonl\u00edt\u00f3 adatokat tartalmaz\u00f3 <strong>minta minden egyes elem\u00e9re<\/strong> elv\u00e9gz\u00e9sre ker\u00fcl a funkcion\u00e1lis elemz\u00e9s, \u00e9s ennek, valamint az egy\u00e9b, az \u00f6sszehasonl\u00edthat\u00f3s\u00e1got igazol\u00f3 t\u00e9nyez\u0151k vizsg\u00e1lata eredm\u00e9ny\u00e9nek dokument\u00e1l\u00e1s\u00e1val igazol\u00e1sra ker\u00fcl az \u00f6sszehasonl\u00edthat\u00f3s\u00e1g, tov\u00e1bb\u00e1 az \u00f6sszehasonl\u00edthat\u00f3s\u00e1g meg\u00e1llap\u00edt\u00e1s\u00e1t kiz\u00e1r\u00f3 hi\u00e1nyoss\u00e1g nem \u00e1ll fenn.<\/p>\n<p><strong>Az \u00f6sszehasonl\u00edthat\u00f3s\u00e1g fokoz\u00e1s\u00e1nak \u00e9rdek\u00e9ben t\u00f6rt\u00e9n\u0151 kiigaz\u00edt\u00e1s<\/strong><\/p>\n<p>A PM Rendelet kieg\u00e9sz\u00fclt tov\u00e1bb\u00e1 egy olyan rendelkez\u00e9ssel, amely lehet\u0151s\u00e9get ad az ad\u00f3z\u00f3 sz\u00e1m\u00e1ra, hogy az \u00f6sszehasonl\u00edthat\u00f3s\u00e1g fokoz\u00e1sa \u00e9rdek\u00e9ben az OECD Transzfer\u00e1r Ir\u00e1nyelvekben neves\u00edtett, illetve abban nem neves\u00edtett kiigaz\u00edt\u00e1sokat alkalmazzon, felt\u00e9ve, hogy az elv\u00e9gzett kiigaz\u00edt\u00e1sokat megfelel\u0151en dokument\u00e1lja, valamint r\u00e9szletesen megindokolja, hogy az elv\u00e9gzett kiigaz\u00edt\u00e1sok mik\u00e9nt n\u00f6velik az \u00f6sszehasonl\u00edthat\u00f3s\u00e1g m\u00e9rt\u00e9k\u00e9t. \u00a0Ez egy\u00e9bk\u00e9nt nem jelent abb\u00f3l a szempontb\u00f3l \u00fajdons\u00e1got, hogy a gyakorlatban id\u00e1ig is lehetett alkalmazni a kiigaz\u00edt\u00e1st az Ir\u00e1nyelv alapj\u00e1n, \u00e9s amennyiben ez megt\u00f6rt\u00e9nt, azt sz\u00fcks\u00e9ges volt indokolni.<\/p>\n","protected":false},"excerpt":{"rendered":"<\/p>\n","protected":false},"author":103,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[38],"tags":[],"class_list":{"0":"post-3480","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-hirek","7":"entry"},"acf":[],"featured_image_src":null,"author_info":{"display_name":"","author_link":"https:\/\/hu.andersen.com\/hu\/author\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - 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