July 22, 2021 | Author: Szilvia Vígh
The OECD has been working since 2019 to create a global minimum corporate tax rate that has received increasing attention in recent weeks. The essence of the deal is to
July 21, 2021 | Author: Melinda Niklay
Several companies want to support certain organizations, but it’s worth considering what benefits this might have for tax purposes. First, what is a donation under the Corporate Tax Act? Donation
July 19, 2021 | Author: Barbara Gincsai
It may happen in the activities of a business association that equity falls below subscribed capital. What can be done about it? We have collected the potential options. The law
July 13, 2021 | Author: Ildikó Kóródiné Kovács
Difference between final dividend and interim dividend After approving the annual or abbreviated annual financial statements, the members of a company decide on the use of the after-tax profit. The
July 8, 2021 | Author: Dániel Márkus
An ESOP organization is a great way to make employees even more committed to the company, and it is also a type of reward for the founding company and the
July 6, 2021 | Author: Erika Dudás
UPDATE Pursuant to the amendment published in Magyar Közlöny (Hungarian Gazette) on 16 July 2021, contrary to the previous provision, the Hungarian tax authority will offer the first draft VAT
June 28, 2021 | Author: Éva Szőke-Solymosi
From 1 July 2021, the rules of e-commerce will change at EU level, which had to be taken over to the Hungarian tax system as well. VAT regulation for e-commerce
June 28, 2021 | Author: Erika Dudás
Companies keeping double-entry books and registered in the register of companies shall deposit and publish the financial statements. The relevant regulations are contained in Subsection (1) of Section 153 of
May 5, 2021 | Author: Éva Szőke-Solymosi
The 2020 financial reporting period, like last year, is in the shadow of COVID-19. This does not make things easier for enterprises, accountants or auditors. However, a significant change
April 16, 2021 | Author: Eva Szoke-Solymosi
In the request for a derogation, Hungary wanted the general VAT rate for temporary agency work to remain subject to reverse charge, as it has been in recent years. However,
