On 18 June 2013, the decree of the Ministry for National Economy modifying the current transfer pricing (TP) documentation requirements, under Decree 22/2009 (X.16.) of the Ministry of Finance, was gazetted. The modifications have become effective on 21 June 2013. The new provisions can only be applied by taxpayers to tax year 2012 if their transfer pricing documentation obligation was not due before 1 January 2013. The final version of the modifying decree provides for the following changes to the exemptions from the documentation obligations: -   The exemption from the documentation obligations will be extended in the case of...