Transfer Pricing Documentation
Market Profitability Analysis
Transfer Pricing Documentation – Market Profitability Analysis
For transactions between associated enterprises, determining the arm’s length price is critical for transfer pricing documentation purposes. To substantiate this, we prepare benchmarking analyses that assess data from comparable companies, tailored to the relevant geographic region, industry, and time period.
Our services include
- Determining market profitability levels using international databases (e.g., TP Catalyst, RoyaltyRange);
- Preparing benchmark analyses for individual transactions or entire corporate groups, with multi-year look-back where appropriate;
- Applying search strategies consistent with tax authority practice, taking into account current Hungarian and OECD guidelines.
Analysis of financial transactions:
For financial arrangements – such as intragroup loans, cash-pool structures, and hedging transactions – we place particular emphasis on determining arm’s length interest rates and terms, drawing on international financial databases.
Why choose the tax advisory team of Central Audit Consulting?
Our expert team supports clients with up-to-date knowledge and practical experience to ensure the efficient and legally compliant fulfilment of transfer pricing documentation obligations. Our objective is to help clients face any potential tax authority audit confidently and well prepared.
Additional Transfer Pricing Services
Transfer Pricing Documentation in Compliance with Hungarian Requirements
Our specialists deliver tangible value, ensuring that our advisory work plays a strategic and productive role in today’s corporate governance environment. We identify areas for improvement and recommend tools that support the achievement of your organisational goals and contribute positively to your company’s successful operation.
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Preparation of the Master File
Central Audit’s services include the preparation of the group’s central transfer pricing documentation (Master File) in accordance with the applicable international guidelines and requirements.
Business focus
Audit & Assurance
Accounting Advisory
Financial Due Diligence
Company Valuation
Tax Advisory
Transfer Pricing
documentation
Special certifications
IFRS Certification
Investment Firm
Financial Institutions
Pension Fund
Sustainability
Public Interest Entities
Industry focus
Automotive Industry
Commerce
Production & Manufacturing
Real Estate Management
Not-for-profit Organizations
Services
Financial Enterprises