On 3 July 2013, the decree of the Ministry of Finance amending the Transfer Pricing Ordinance of 10 September 2009 (Official Journal No. 160/1268) was published in Official Journal No. 768/2013. Amongst others, the decree implements the provisions of the 2010 OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. The amendment will become effective on 18 July 2013.
The new transfer pricing guidelines envisage, inter alia, such measures as: