A VÁLLALATCSOPORTON BELÜLI ÜGYLETEK ÁRKÉPZÉSE AZ ADÓBEVALLÁSOK TÜKRÉBEN.

The pricing of group internal transactions is a management tool, and it also provides an opportunity for financial and tax optimization. Research in both areas is an exciting topic; it requires internal information from the subjects of the investigation, from the business side and the control side. To avoid tax transfers that harm the interests of individual jurisdictions, the OECD has been providing continuous guidelines, which the member countries undertake to follow. Based on the NAV databases y2011 and y2021, the research examines the companies that made a tax base adjustment due to the deviation of the internal used prices. No significant increase can be observed in the number of companies, and essentially neither the size of the company nor the efficiency can be related to the tax base corrections. Minor changes can be observed in the structure of owners and in the structure of corporate tax assessment. [ABSTRACT FROM AUTHOR]