{"id":3620,"date":"2010-09-03T00:00:00","date_gmt":"2010-09-02T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/modosulo-oecd-iranyelvek\/"},"modified":"2020-07-09T12:22:52","modified_gmt":"2020-07-09T10:22:52","slug":"modosulo-oecd-iranyelvek","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/modosulo-oecd-iranyelvek\/","title":{"rendered":"M\u00f3dosul\u00f3 OECD ir\u00e1nyelvek"},"content":{"rendered":"<p><strong>2010. j\u00falius 22-\u00e9n az OECD tan\u00e1csa j\u00f3v\u00e1hagyta az OECD Modellegyezm\u00e9ny, a Transzfer\u00e1r Ir\u00e1nyelvek, \u00e9s A telephelyekhez allok\u00e1lhat\u00f3 nyeres\u00e9gr\u0151l sz\u00f3l\u00f3 jelent\u00e9s 2010-es fel\u00fclvizsg\u00e1lt verzi\u00f3it. A dokumentumok t\u00f6bb jelent\u0151s v\u00e1ltoz\u00e1st is tartalmaznak, melyek k\u00f6z\u00fcl az al\u00e1bbiakat emelj\u00fck ki:<\/strong><\/p>\n<p><strong>OECD Modellegyezm\u00e9ny<\/strong><\/p>\n<ul>\n<li>a legjelent\u0151sebb m\u00f3dos\u00edt\u00e1s a 7. cikkelyt \u00e9rinti, melynek sz\u00f6vege (\u00e9s az ahhoz kapcsol\u00f3d\u00f3 komment\u00e1r) teljes eg\u00e9sz\u00e9ben megv\u00e1ltozott. Ennek \u00e9rtelm\u00e9ben, ha az egyik orsz\u00e1g a telephelyhez allok\u00e1lt nyeres\u00e9get m\u00f3dos\u00edtja, \u00e9s azt megad\u00f3ztatja, a m\u00e1sik orsz\u00e1gban is megfelel\u0151 ir\u00e1ny\u00fa \u00e9s m\u00e9rt\u00e9k\u0171 ad\u00f3alap-m\u00f3dos\u00edt\u00e1st kell eszk\u00f6z\u00f6lni a kett\u0151s ad\u00f3ztat\u00e1s elker\u00fcl\u00e9se v\u00e9gett;<\/li>\n<li>a m\u00f3dos\u00edtott komment\u00e1r eligaz\u00edt\u00e1st ad a k\u00fclf\u00f6ld\u00f6n r\u00f6videbb ideig munk\u00e1t v\u00e9gz\u0151 mag\u00e1nszem\u00e9lyek j\u00f6vedelm\u00e9nek min\u0151s\u00edt\u00e9s\u00e9vel kapcsolatban, nevezetesen, hogy milyen esetekben lehet azt munkaviszonyb\u00f3l sz\u00e1rmaz\u00f3 j\u00f6vedelemnek vagy \u00f6n\u00e1ll\u00f3 szolg\u00e1ltat\u00e1sny\u00fajt\u00e1snak tekinteni;<\/li>\n<li>tov\u00e1bbi v\u00e1ltoz\u00e1s \u00e9rinti a Modellegyezm\u00e9ny komment\u00e1rj\u00e1nak telekommunik\u00e1ci\u00f3s tranzakci\u00f3kra vonatkoz\u00f3 ir\u00e1nymutat\u00e1sait.<\/li>\n<\/ul>\n<p><strong>Transzfer\u00e1r Ir\u00e1nyelvek<\/strong><\/p>\n<ul>\n<li>Megsz\u0171nik a hierarchia a hagyom\u00e1nyos \u00e9s az \u00fcgyleti nyeres\u00e9gen alapul\u00f3 m\u00f3dszerek k\u00f6z\u00f6tt;<\/li>\n<li>\u00daj ir\u00e1nymutat\u00e1s k\u00e9sz\u00fclt az \u00fcgyleti nyeres\u00e9gen alapul\u00f3 m\u00f3dszerek (tranzakci\u00f3s nett\u00f3 haszon m\u00f3dszer \u00e9s a nyeres\u00e9g-megoszt\u00e1si m\u00f3dszer) gyakorlati alkalmaz\u00e1s\u00e1r\u00f3l;<\/li>\n<li>\u00daj fejezet k\u00e9sz\u00fclt az \u00fczleti \u00e1tszervez\u00e9sek transzfer\u00e1raz\u00e1si k\u00f6vetkezm\u00e9nyeivel kapcsolatban.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>2010. j\u00falius 22-\u00e9n az OECD tan\u00e1csa j\u00f3v\u00e1hagyta az OECD Modellegyezm\u00e9ny, a Transzfer\u00e1r Ir\u00e1nyelvek, \u00e9s A telephelyekhez allok\u00e1lhat\u00f3 nyeres\u00e9gr\u0151l sz\u00f3l\u00f3 jelent\u00e9s 2010-es fel\u00fclvizsg\u00e1lt verzi\u00f3it. A dokumentumok t\u00f6bb jelent\u0151s v\u00e1ltoz\u00e1st is tartalmaznak, melyek k\u00f6z\u00fcl az al\u00e1bbiakat emelj\u00fck ki:<\/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-3620","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) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>M\u00f3dosul\u00f3 OECD ir\u00e1nyelvek - Andersen Magyarorsz\u00e1g<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hu.andersen.com\/hu\/hirek\/modosulo-oecd-iranyelvek\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\u00f3dosul\u00f3 OECD ir\u00e1nyelvek\" \/>\n<meta property=\"og:description\" content=\"2010. j\u00falius 22-\u00e9n az OECD tan\u00e1csa j\u00f3v\u00e1hagyta az OECD Modellegyezm\u00e9ny, a Transzfer\u00e1r Ir\u00e1nyelvek, \u00e9s A telephelyekhez allok\u00e1lhat\u00f3 nyeres\u00e9gr\u0151l sz\u00f3l\u00f3 jelent\u00e9s 2010-es fel\u00fclvizsg\u00e1lt verzi\u00f3it. 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