On 8 May 2019, Hungary's National Tax and Customs Administration published a notice to remind taxpayers that, if they are required to keep transfer pricing records and closed their business year on 31 December 2018, they will have to prepare their transfer pricing documentation by 31 May 2019, which is also the deadline for the corporate tax return. It is also noted that for the year ending 31 December 2018, the documentation preparation obligation includes the new Master file and Local file documentation requirements.  An overview of the required documentation is provided, which is generally in line with OECD guidelines on...