{"id":230317,"date":"2022-06-13T12:28:11","date_gmt":"2022-06-13T12:28:11","guid":{"rendered":"https:\/\/kalmanpartners.com\/questioning-the-arms-length-pricing\/"},"modified":"2022-06-14T10:02:21","modified_gmt":"2022-06-14T10:02:21","slug":"szokasos-piaci-ar-megkerdojelezese","status":"publish","type":"post","link":"https:\/\/kalmanpartners.com\/szokasos-piaci-ar-megkerdojelezese\/","title":{"rendered":"Szok\u00e1sos piaci \u00e1r megk\u00e9rd\u0151jelez\u00e9se"},"content":{"rendered":"<p>Az egyik \u00fcgyfel\u00fcnk vonatkoz\u00e1s\u00e1ban egy igen szokatlan \u00e9s \u00e9rdekes m\u00f3dszerrel pr\u00f3b\u00e1lja az ad\u00f3hat\u00f3s\u00e1g megk\u00e9rd\u0151jelezni egy kor\u00e1bban kapcsolt v\u00e1llalkoz\u00e1st\u00f3l beszerzett immateri\u00e1lis j\u00f3sz\u00e1g szok\u00e1sos piaci \u00e9rt\u00e9k\u00e9t.<\/p>\n<p>Az ut\u00f3bbi id\u0151ben nem meglep\u0151, hogy az ad\u00f3vizsg\u00e1latok sor\u00e1n az ad\u00f3hat\u00f3s\u00e1g kiemelten \u00e9s m\u00e1r nem csak formai, hanem tartalmi szempontb\u00f3l is ellen\u0151rzi az ad\u00f3z\u00f3k transzfer\u00e1r nyilv\u00e1ntart\u00e1sait. Az m\u00e1r kev\u00e9sb\u00e9 szokv\u00e1nyos, hogy egy folyamatban l\u00e9v\u0151 ad\u00f3vizsg\u00e1lat sor\u00e1n milyen m\u00f3dszerrel pr\u00f3b\u00e1lja ezt megtenni az ad\u00f3hat\u00f3s\u00e1g.<\/p>\n<p>A konkr\u00e9t \u00fcgyben megfelel\u0151 transzfer\u00e1r nyilv\u00e1ntart\u00e1ssal \u00e9s gazdas\u00e1gi elemz\u00e9ssel lett al\u00e1t\u00e1masztva a k\u00e9rd\u00e9ses immateri\u00e1lis j\u00f3sz\u00e1g beszerz\u00e9se, amely a szerz\u0151d\u00e9s megk\u00f6t\u00e9sekor el\u00e9rhet\u0151 kor\u00e1bbi t\u00e9ny j\u00f6vedelem adatok, valamint \u00fczleti tervek alapj\u00e1n meghat\u00e1rozott v\u00e1rhat\u00f3 tervsz\u00e1mok alapj\u00e1n diszkont\u00e1lt cash-flow m\u00f3dszerrel ker\u00fclt kisz\u00e1m\u00edt\u00e1sra. A vizsg\u00e1lat sor\u00e1n az ad\u00f3hat\u00f3s\u00e1g az ad\u00f3z\u00f3 \u00e1ltal az \u00fczleti tervekben szerepl\u0151 tervsz\u00e1mok helyett az az\u00f3ta eltelt \u00e9vekben t\u00e9nylegesen realiz\u00e1lt bev\u00e9tel \u00e9s k\u00f6lts\u00e9g sz\u00e1mokat behelyettes\u00edtve jutott arra, hogy a k\u00e9rd\u00e9ses immateri\u00e1lis j\u00f3sz\u00e1g \u00e9rt\u00e9ke jelent\u0151sen magasabb, mint amennyiben a szerz\u0151d\u00e9s megk\u00f6t\u00e9sekor a felek meg\u00e1llapodtak.<\/p>\n<p>V\u00e9lem\u00e9ny\u00fcnk szerint az ad\u00f3hat\u00f3s\u00e1g ezen megold\u00e1sa, hogy az \u201eex ante\u201d v\u00e1rakoz\u00e1sok helyett az \u201eex post\u201d t\u00e9nyadatokkal sz\u00e1molja ki az adott immateri\u00e1lis j\u00f3sz\u00e1g szok\u00e1sos piaci \u00e9rt\u00e9k\u00e9t csak bizonyos nagyon korl\u00e1tozott esetekben lehets\u00e9ges az OECD transzfer\u00e1r ir\u00e1nyelvei alapj\u00e1n (nehezen \u00e9rt\u00e9kelhet\u0151 immateri\u00e1lis j\u00f3sz\u00e1gok eset\u00e9n is csak akkor, ha nem megfelel\u0151en ker\u00fcltek a tervsz\u00e1mok meghat\u00e1roz\u00e1sra), ez\u00e9rt a vizsg\u00e1lat sor\u00e1n az ad\u00f3hat\u00f3s\u00e1g ezen meg\u00e1llap\u00edt\u00e1sait a jegyz\u0151k\u00f6nyvre tett \u00e9szrev\u00e9telben r\u00e9szletesen megc\u00e1foltuk \u00e9s v\u00e1rjuk az ad\u00f3hat\u00f3s\u00e1g v\u00e1lasz\u00e1t az \u00e9rvel\u00e9s\u00fcnkre.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az egyik \u00fcgyfel\u00fcnk vonatkoz\u00e1s\u00e1ban egy igen szokatlan \u00e9s \u00e9rdekes m\u00f3dszerrel pr\u00f3b\u00e1lja az ad\u00f3hat\u00f3s\u00e1g megk\u00e9rd\u0151jelezni egy kor\u00e1bban kapcsolt v\u00e1llalkoz\u00e1st\u00f3l beszerzett immateri\u00e1lis j\u00f3sz\u00e1g szok\u00e1sos piaci \u00e9rt\u00e9k\u00e9t. Az ut\u00f3bbi id\u0151ben nem meglep\u0151, hogy az ad\u00f3vizsg\u00e1latok sor\u00e1n az ad\u00f3hat\u00f3s\u00e1g kiemelten \u00e9s m\u00e1r nem csak formai, hanem tartalmi szempontb\u00f3l is ellen\u0151rzi az ad\u00f3z\u00f3k transzfer\u00e1r nyilv\u00e1ntart\u00e1sait. Az m\u00e1r kev\u00e9sb\u00e9 szokv\u00e1nyos, hogy [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":230284,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Szok\u00e1sos piaci \u00e1r megk\u00e9rd\u0151jelez\u00e9se | K\u00e1lm\u00e1n \u00e9s T\u00e1rsai \u00dcgyv\u00e9di Iroda<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kalmanpartners.com\/szokasos-piaci-ar-megkerdojelezese\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Szok\u00e1sos piaci \u00e1r megk\u00e9rd\u0151jelez\u00e9se | K\u00e1lm\u00e1n \u00e9s T\u00e1rsai \u00dcgyv\u00e9di Iroda\" \/>\n<meta property=\"og:description\" content=\"Az egyik \u00fcgyfel\u00fcnk vonatkoz\u00e1s\u00e1ban egy igen szokatlan \u00e9s \u00e9rdekes m\u00f3dszerrel pr\u00f3b\u00e1lja az ad\u00f3hat\u00f3s\u00e1g megk\u00e9rd\u0151jelezni egy kor\u00e1bban kapcsolt v\u00e1llalkoz\u00e1st\u00f3l beszerzett immateri\u00e1lis j\u00f3sz\u00e1g szok\u00e1sos piaci \u00e9rt\u00e9k\u00e9t. Az ut\u00f3bbi id\u0151ben nem meglep\u0151, hogy az ad\u00f3vizsg\u00e1latok sor\u00e1n az ad\u00f3hat\u00f3s\u00e1g kiemelten \u00e9s m\u00e1r nem csak formai, hanem tartalmi szempontb\u00f3l is ellen\u0151rzi az ad\u00f3z\u00f3k transzfer\u00e1r nyilv\u00e1ntart\u00e1sait. 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