{"id":4786,"date":"2021-01-07T08:51:25","date_gmt":"2021-01-07T07:51:25","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=4786"},"modified":"2025-05-07T15:55:54","modified_gmt":"2025-05-07T13:55:54","slug":"oecd-transzferar-iranymutatas-a-covid-19-hatasairol","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/oecd-transzferar-iranymutatas-a-covid-19-hatasairol\/","title":{"rendered":"OECD transzfer\u00e1r ir\u00e1nymutat\u00e1s a COVID-19 hat\u00e1sair\u00f3l"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Az OECD 2020 december\u00e9ben k\u00f6zz\u00e9tette<\/strong> <strong><a href=\"http:\/\/www.oecd.org\/tax\/transfer-pricing\/guidance-on-the-transfer-pricing-implications-of-the-covid-19-pandemic.htm\" target=\"_blank\" rel=\"noreferrer noopener\"><span style=\"color:#ab0e1e\" class=\"has-inline-color\">ir\u00e1nymutat\u00e1sait<\/span><\/a> a koronav\u00edrus okozta vil\u00e1gj\u00e1rv\u00e1ny (\u201eCOVID-19\u201d) transzfer\u00e1raz\u00e1st \u00e9rint\u0151 k\u00e9rd\u00e9sei tekintet\u00e9ben. A k\u00f6vetkez\u0151kben az \u00fatmutat\u00e1s p\u00e1r fontosabb aj\u00e1nl\u00e1s\u00e1t ismertetj\u00fck.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A j\u00e1rv\u00e1ny mind az ad\u00f3z\u00f3k, mind a korm\u00e1nyzatok sz\u00e1m\u00e1ra eddig ismeretlen gazdas\u00e1gi k\u00f6r\u00fclm\u00e9nyeket, kih\u00edv\u00e1sokat teremtett a transzfer\u00e1raz\u00e1s ter\u00fclet\u00e9n is. Tekintettel arra, hogy mindeddig nem \u00e1llt rendelkez\u00e9sre hasonl\u00f3 dokumentum, az OECD legfrissebb publik\u00e1ci\u00f3ja (<em>Guidance on the transfer pricing implications of the COVID-19 pandemic<\/em>) hi\u00e1nyp\u00f3tl\u00f3 lehet ak\u00e1r k\u00e9s\u0151bbi kr\u00edzishelyzetek kezel\u00e9s\u00e9ben is. A benne szerepl\u0151 probl\u00e9mafelvet\u00e9sek \u00e9s aj\u00e1nl\u00e1sok kiindul\u00f3pontot jelenthetnek nemcsak az ad\u00f3z\u00f3k, hanem mint azt t\u00f6bbsz\u00f6r hangs\u00falyozza, az ad\u00f3hat\u00f3s\u00e1gok r\u00e9sz\u00e9re is.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az OECD ir\u00e1nymutat\u00e1sa a t\u00e9m\u00e1ban jelenleg el\u00e9rhet\u0151 <span style=\"color:#ab0e1e\" class=\"has-inline-color\"><a href=\"https:\/\/www.nav.gov.hu\/nav\/segitseg_rendkivuli_helyzetben\/gyakori_kerdesek_valaszok\/xii_transzferar\" target=\"_blank\" rel=\"noreferrer noopener\">NAV inform\u00e1ci\u00f3kn\u00e1l<\/a> <\/span>jelent\u0151sen r\u00e9szletesebb, sz\u00e1mos ponton \u00e1rnyaltabb, illetve annak megfogalmaz\u00e1sait\u00f3l elt\u00e9r\u0151 \u00e1ll\u00e1spontot fogalmaz meg. R\u00e9szletesen kit\u00e9r az \u00f6sszehasonl\u00edt\u00f3 elemz\u00e9sek k\u00e9rd\u00e9sk\u00f6r\u00e9re, a vesztes\u00e9gek \u00e9s COVID-19 specifikus k\u00f6lts\u00e9gek allok\u00e1ci\u00f3j\u00e1ra, az \u00e1llami t\u00e1mogat\u00e1sok szerep\u00e9re, illetve <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/szokasos-piaci-ar-elve\/\">a szok\u00e1sos piaci \u00e1r meg\u00e1llap\u00edt\u00e1sa<\/a> ir\u00e1nti k\u00e9relmekre (\u201eAPA hat\u00e1rozat\u201d).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Az \u00f6sszehasonl\u00edt\u00f3 elemz\u00e9sek hiteless\u00e9ge<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A gazdas\u00e1gi k\u00f6rnyezet \u00e1talakul\u00e1sa a transzfer\u00e1r dokument\u00e1ci\u00f3 sor\u00e1n elv\u00e9gzett \u00f6sszehasonl\u00edt\u00f3 elemz\u00e9s eddigi gyakorlat\u00e1t is befoly\u00e1solhatja. Az ir\u00e1nymutat\u00e1s szerint minden olyan nyilv\u00e1nosan fellelhet\u0151 inform\u00e1ci\u00f3 \u00f6sszegy\u0171jt\u00e9se \u00e9s elemz\u00e9se sz\u00fcks\u00e9ges lehet, mely bizony\u00edtja a j\u00e1rv\u00e1ny ipar\u00e1gra, \u00fczlet\u00e1gra vagy az adott tranzakci\u00f3ra gyakorolt negat\u00edv hat\u00e1s\u00e1t.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az OECD publik\u00e1ci\u00f3ja t\u00f6bbek k\u00f6z\u00f6tt elemzi a recesszi\u00f3 k\u00f6vetkezt\u00e9ben lecs\u00f6kkent p\u00e9nz\u00fcgyi eredm\u00e9nyek \u00f6sszehasonl\u00edthat\u00f3s\u00e1g\u00e1nak probl\u00e9m\u00e1j\u00e1t. Az \u00f6sszehasonl\u00edt\u00f3 elemz\u00e9s sor\u00e1n alkalmazott eddigi \u00e1ltal\u00e1nos gyakorlat a vizsg\u00e1lat t\u00e1rgy\u00e9v\u00e9t megel\u0151z\u0151, kor\u00e1bbi \u00e9vek el\u00e9rhet\u0151 adatainak felhaszn\u00e1l\u00e1sa volt. A pand\u00e9mi\u00e1s id\u0151szakban azonban sz\u00e1mos v\u00e1llalat az azt megel\u0151z\u0151 prosperit\u00e1s \u00e9veihez k\u00e9pest alacsonyabb profitabilit\u00e1st, visszaes\u0151 eredm\u00e9nyeket tapasztal, mely hat\u00e1ssal lehet a transzfer\u00e1r meg\u00e1llap\u00edt\u00e1s\u00e1ra is. Az OECD ez\u00e9rt a transzfer\u00e1r politik\u00e1k kialak\u00edt\u00e1sa \u00e9s az ellen\u0151rz\u00e9s sor\u00e1n a v\u00e1llalkoz\u00e1soknak \u00e9s az ad\u00f3hat\u00f3s\u00e1goknak pragmatikus \u00e9s gondos megk\u00f6zel\u00edt\u00e9st aj\u00e1nl.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kor\u00e1bbiakban az elemz\u00e9shez a t\u00f6bb \u00e9vet fel\u00f6lel\u0151 id\u0151szak figyelembev\u00e9tele terjedt el, mert ez\u00e1ltal enyh\u00edthet\u0151k voltak a sz\u00e1mviteli standardok \u00e9s a term\u00e9kciklusok k\u00fcl\u00f6nb\u00f6z\u0151s\u00e9g\u00e9b\u0151l ered\u0151 elt\u00e9r\u00e9sek hat\u00e1sai. Ezt azonban fel\u00fcl\u00edrhatja a COVID-19, mert az \u00fajszer\u0171 k\u00f6r\u00fclm\u00e9nyek ok\u00e1n a historikus adatok \u00f6sszehasonl\u00edthat\u00f3s\u00e1ga, a j\u00e1rv\u00e1ny idej\u00e9n keletkezett, visszaes\u0151 eredm\u00e9nyekkel megk\u00e9rd\u0151jelezhet\u0151. Az aj\u00e1nl\u00e1s \u00e9rtelm\u00e9ben ez\u00e9rt indokolt lehet az \u00f6sszehasonl\u00edt\u00f3 adatok tekintet\u00e9ben csak a j\u00e1rv\u00e1nyid\u0151szak adatait figyelembe venni, mert az jobban garant\u00e1lhatja a gazdas\u00e1gi k\u00f6r\u00fclm\u00e9nyek nagyfok\u00fa egyez\u0151s\u00e9g\u00e9t.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>V\u00e1llalatcsoporton bel\u00fcli vesztes\u00e9g- \u00e9s k\u00f6lts\u00e9gallok\u00e1ci\u00f3<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A NAV 2020. szeptemberi \u00e1ll\u00e1spontja \u00e9rtelm\u00e9ben a v\u00e1llalatcsoporton bel\u00fcli, korl\u00e1tozott kock\u00e1zat\u00fa tagokhoz t\u00f6rt\u00e9n\u0151 vesztes\u00e9gallok\u00e1ci\u00f3 els\u0151 megk\u00f6zel\u00edt\u00e9sben ker\u00fclend\u0151, csak k\u00fcl\u00f6n\u00f6sen indokolt esetben \u00e9s akkor is csak korl\u00e1tozott m\u00e9rt\u00e9kben elfogadhat\u00f3. Az OECD megenged\u0151bb, nem l\u00e1t probl\u00e9m\u00e1t abban, ha a vesztes\u00e9g egy r\u00e9sze a csoporton bel\u00fcl a korl\u00e1tozott kock\u00e1zat\u00fa tagn\u00e1l mer\u00fcl fel r\u00f6vid t\u00e1von, amennyiben a t\u00e9ny\u00e1ll\u00e1s \u00e9s az al\u00e1t\u00e1maszt\u00f3 k\u00f6r\u00fclm\u00e9nyek ezt indokoltt\u00e1 teszik. Ehhez a megel\u0151z\u0151 id\u0151szak sor\u00e1n viselt kock\u00e1zatok felt\u00e1r\u00e1sa, annak a jelenlegi \u00e1llapottal t\u00f6rt\u00e9n\u0151 \u00f6sszevet\u00e9se is sz\u00fcks\u00e9ges.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az OECD ir\u00e1nymutat\u00e1sa kit\u00e9r a COVID-19 kapcs\u00e1n felmer\u00fclt rendk\u00edv\u00fcli k\u00f6lts\u00e9gek allok\u00e1l\u00e1s\u00e1nak lehet\u0151s\u00e9g\u00e9re is, illetve a szerz\u0151d\u00e9sekben kik\u00f6t\u00f6tt \u00fan. force majeure\/vis major klauzul\u00e1k vizsg\u00e1lat\u00e1ra \u00e9s alkalmaz\u00e1s\u00e1ra is.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Korm\u00e1nyzati t\u00e1mogat\u00e1sok szerepe<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A COVID-19 idej\u00e9n ny\u00fajtott korm\u00e1nyzati t\u00e1mogat\u00e1sok meg\u00edt\u00e9l\u00e9se v\u00e1ltoz\u00f3 lehet a transzfer\u00e1raz\u00e1s tekintet\u00e9ben. Az OECD ez\u00e9rt felh\u00edvja a figyelmet az \u00e1llami t\u00e1mogat\u00e1sok \u00e1rakra gyakorolt hat\u00e1s\u00e1nak megvizsg\u00e1l\u00e1s\u00e1ra, mind az \u00e9rintett, mind az \u00f6sszehasonl\u00edt\u00e1sban szerepl\u0151 v\u00e1llalkoz\u00e1sok tekintet\u00e9ben.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Gazdas\u00e1gi szempontb\u00f3l relev\u00e1ns t\u00e9nyez\u0151 lehet, amennyiben valamelyik f\u00e9l jelent\u0151s t\u00e1mogat\u00e1sban r\u00e9szes\u00fcl a j\u00e1rv\u00e1nyhelyzet negat\u00edv hat\u00e1sainak enyh\u00edt\u00e9se c\u00e9lj\u00e1b\u00f3l, \u00e9s az vagy k\u00f6zvetlen\u00fcl az alkalmazott \u00e1rat befoly\u00e1solja, vagy p\u00e9ld\u00e1ul az \u00fan. \u00fcgyleti nett\u00f3 nyeres\u00e9gen alapul\u00f3 m\u00f3dszer (\u201eTNMM\u201d) az eredm\u00e9nykimutat\u00e1s egyes sorainak \u00e9rt\u00e9k\u00e9ben jelenik meg. Az ir\u00e1nymutat\u00e1s e tekintetben az egyedi vizsg\u00e1latok fontoss\u00e1g\u00e1t hangs\u00falyozza.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Hat\u00e1lyban l\u00e9v\u0151 APA hat\u00e1rozatok<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az OECD szerint a hat\u00e1lyos APA (szok\u00e1sos piaci \u00e1r el\u0151zetes ad\u00f3hat\u00f3s\u00e1gi meg\u00e1llap\u00edt\u00e1sa) hat\u00e1rozatokban foglaltakat az ad\u00f3alanyoknak javasolt megvizsg\u00e1lni a tekintetben, hogy a recesszi\u00f3 az eredetileg alapul vett t\u00e9nyeket, k\u00f6r\u00fclm\u00e9nyeket jelent\u0151sen m\u00f3dos\u00edtotta-e. Amennyiben ennek meg\u00edt\u00e9l\u00e9s\u00e9ben bizonytalan, akkor az ir\u00e1nymutat\u00e1s javasolja az ad\u00f3hat\u00f3s\u00e1g miel\u0151bbi megkeres\u00e9s\u00e9t. A megkeres\u00e9shez csatolni javasolt dokumentumokat, inform\u00e1ci\u00f3kat r\u00e9szletesen ismerteti. Tov\u00e1bb\u00e1 aj\u00e1nl\u00e1sokat tesz a pand\u00e9mia id\u0151szak\u00e1t is \u00e9rint\u0151 j\u00f6v\u0151beni APA meg\u00e1llapod\u00e1sok megk\u00f6t\u00e9s\u00e9nek m\u00f3djaira vonatkoz\u00f3an. Egy\u00fattal kiemeli azt is, hogy amennyiben az ad\u00f3hat\u00f3s\u00e1gnak ekkor m\u00e9g nem \u00e1llnak rendelkez\u00e9s\u00e9re megfelel\u0151 adatok, inform\u00e1ci\u00f3k a m\u00f3dos\u00edt\u00e1s sz\u00fcks\u00e9gess\u00e9g\u00e9nek, illetve m\u00e9rt\u00e9k\u00e9nek meg\u00edt\u00e9l\u00e9s\u00e9re, akkor indokolt lehet azok el\u00e9rhet\u0151s\u00e9g\u00e9t, rendelkez\u00e9sre \u00e1ll\u00e1s\u00e1t megv\u00e1rni.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Andersen v\u00e9lem\u00e9ny<\/em><\/strong> Az OECD ir\u00e1nyelvei sz\u00e1mos k\u00e9rd\u00e9sben ny\u00fajtanak hasznos, r\u00e9szben gyakorlati \u00fatmutat\u00e1st, azonban a jelenleg hat\u00e1lyos magyar szab\u00e1lyoz\u00e1si k\u00f6rnyezethez k\u00e9pest bizonyos tekintetben elt\u00e9r\u00e9sek mutatkoznak. Mindezek alapj\u00e1n c\u00e9lszer\u0171 lenne a jogalkot\u00f3nak az idevonatkoz\u00f3 szab\u00e1lyoz\u00e1s \u00e1tmeneti m\u00f3dos\u00edt\u00e1s\u00e1t megfontolni annak \u00e9rdek\u00e9ben, hogy a v\u00e1llalkoz\u00e1sok k\u00f6nnyebben alkalmazkodhassanak a COVID-19 \u00e1ltal okozott transzfer\u00e1r k\u00e9rd\u00e9seket is \u00e9rint\u0151 bizonytalans\u00e1gokhoz. C\u00e9lravezet\u0151 lenne a transzfer\u00e1r dokument\u00e1ci\u00f3k elk\u00e9sz\u00edt\u00e9si hat\u00e1ridej\u00e9t k\u00f6vet\u0151en egy szankci\u00f3 \u00e9s p\u00f3tl\u00e9kmentes id\u0151szak meghat\u00e1roz\u00e1sa, amely sor\u00e1n lehet\u0151s\u00e9g ny\u00edlna a 2020. \u00e9vi transzfer\u00e1r dokument\u00e1ci\u00f3kat \u00e9s kapcsol\u00f3d\u00f3an az \u00e9rintett bevall\u00e1sokat m\u00f3dos\u00edtani a m\u00e1r akkorra rendelkez\u00e9sre \u00e1ll\u00f3 2020. \u00e9vi \u00f6sszehasonl\u00edt\u00f3 adatok alapj\u00e1n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az OECD 2020 december\u00e9ben k\u00f6zz\u00e9tette ir\u00e1nymutat\u00e1sait a koronav\u00edrus okozta vil\u00e1gj\u00e1rv\u00e1ny (\u201eCOVID-19\u201d) transzfer\u00e1raz\u00e1st \u00e9rint\u0151 k\u00e9rd\u00e9sei tekintet\u00e9ben. A k\u00f6vetkez\u0151kben az \u00fatmutat\u00e1s p\u00e1r fontosabb aj\u00e1nl\u00e1s\u00e1t ismertetj\u00fck.<\/p>\n","protected":false},"author":103,"featured_media":4780,"comment_status":"open","ping_status":"open","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":[41],"class_list":["post-4786","post","type-post","status-publish","format-standard","has-post-thumbnail","category-hirek","tag-slider-2","entry"],"acf":[],"featured_image_src":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2021\/01\/oecd-tp.jpg","author_info":{"display_name":"","author_link":"https:\/\/hu.andersen.com\/hu\/author\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>OECD transzfer\u00e1r ir\u00e1nymutat\u00e1s a COVID-19 hat\u00e1sair\u00f3l - 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\/oecd-transzferar-iranymutatas-a-covid-19-hatasairol\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"OECD transzfer\u00e1r ir\u00e1nymutat\u00e1s a COVID-19 hat\u00e1sair\u00f3l\" \/>\n<meta property=\"og:description\" content=\"Az OECD 2020 december\u00e9ben k\u00f6zz\u00e9tette ir\u00e1nymutat\u00e1sait a koronav\u00edrus okozta vil\u00e1gj\u00e1rv\u00e1ny (\u201eCOVID-19\u201d) transzfer\u00e1raz\u00e1st \u00e9rint\u0151 k\u00e9rd\u00e9sei tekintet\u00e9ben. 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