On 5 March 2013, the Ministry of National Economy (Ministry) published a draft amending Law (draft Law) to modify Decree 22/2009 (X.16.) of the Ministry of Finance governing the transfer pricing documentation rules in Hungary (Transfer Pricing Decree). The main points of the proposed changes are as follows: -   the exemption from the documentation obligations will be extended in the case of APAs (advance pricing agreements) to the tax year in which the application for a resolution is submitted until the last day of the tax year in which the resolution is valid. However, the exemption only applies if...