We are pleased to share our latest report ‘Introduction to Transfer Pricing Controversy in Central Europe’, which provides an overview of how transfer pricing (TP) audits are conducted across 14 jurisdictions in Central and Eastern Europe (CEE).
Tax authorities across the region are increasingly focusing on TP. With that, TP audits are becoming more frequent—and often more protracted. While audits in countries such as Romania, Hungary, and Serbia may conclude within a year, in others, such as Czechia, they can last up to five years. Our report highlights these differences and explores the practical challenges businesses face in navigating audit processes, appeals, and court proceedings.
The report also covers:
- Audit priorities and approaches across CEE, including the use of local benchmarking studies and country-specific standards;
- Recent significant TP cases, offering valuable insights into how disputes are being resolved;
- Risk management tools, such as Advance Pricing Agreements (APAs), which can provide certainty amid diverse audit practices;
- Penalties and compliance risks, ranging from fines to more severe consequences for non-compliance.
By consolidating country-specific insights, this report aims to equip businesses and practitioners with a practical reference for reducing risk and engaging effectively with local tax authorities.
We invite you to download the full report and encourage you to get in touch with our team to discuss how these developments may impact your business.
|