News, analytics, publications
News, analytics, publications
2022. 12. 17.

Supplementing the corporate tax return with detailed data on related transactions

The Ministry of Finance released the draft amendment to the decree on the registration of arm’s length price determination for social consultation. The draft contains two […]
2022. 03. 10.

The proposed Directive of the European Union aiming at the restriction of the so-called „letterbox companies”

On 22 December 2021, the European Commission published a proposed Directive targeting aggressive tax planning techniques linked to the use of shell companies. On this basis, […]
2021. 11. 12.

Approaching deadlines for VAT reclaims of bad debts

In the Hungary-related case of FGSZ Földgázszállító Zrt., the European Court of Justice (ECJ) held that the limitation period for VAT-reclaims on bad debts should be […]
2021. 04. 29.

Lessons of the transfer pricing audits

The legitimate question nowadays is what we can expect during a tax audit if transfer pricing (tp) issues also emerge. Supposing, we possess master file presenting […]
2021. 03. 31.

Preparing transfer pricing documentation during pandemic

Businesses – which are not qualified as micro or small sized enterprises and have financial year in line with calendar year – are liable to prepare […]
2021. 03. 22.

Economic protection measures of March 2021

Earlier we informed you on a weekly basis about the main tax measures of the economic relief packages regarding the first and second wave of COVID-19. […]
2021. 02. 15.

Key audit guidelines for 2021 by the Hungarian National Tax and Customs Authority

To secure budget revenues, tax authority will continue to focus on the audit of large and high-importance taxpayers, just as this year the tax authority will pay special attention […]
2020. 12. 14.

Extension of economic protection measures

Earlier we informed you about the main tax measures of the economic relief package regarding the second wave of COVID-19. Under a new government decree the […]
2020. 11. 18.

Economic protection measures in the second wave of coronavirus pandemic

Below we would like to highlight the main tax measures of the economic relief package regarding the second wave of COVID-19 published last week. Tax exemption […]
2020. 11. 04.

Planning of overtime

Earlier we drew your attention to the importance of vacation planning. This article focuses also on planning, regarding overtime, though. The amendment of Labour Code effective […]