November 19, 2014 | Author: 2014-11-19
Benchmark in the practice of transfer pricing The transfer pricing practice that companies determine the market price range on the basis of data obtained from different database providing services has
October 28, 2014 | Author: 2014-10-28
Corporate Tax Changes – Subsidies 2015 Changes in subsidies for films, performing art organizations and prominent team sports in 2015. Among the corporate tax law changes of the tax package
October 8, 2014 | Author: 2014-10-08
Corporate and business tax payments in 2014 As in previous years, some companies will be required to supplement corporate income tax and business tax this year as well. For tax
September 25, 2014 | Author: 2014-09-25
Bank holidays in 2015. According to a decree of the Minister of National Economy Mihály Varga, three Saturdays will be working days in 2015 owing to changes of regular work
March 20, 2014 | Author: Laszlo Killik
Auditing obligations 2014 When is an audit mandatory? Who appoints the auditor? Who can be appointed as auditor? Several laws may require an audit in Hungary and the first and
January 6, 2014 | Author: 2014-01-06
1. Clarifying the concept of full-time small taxpayer: The person who has split employment and the duration of employment in their labor relations altogether is up to 36 hours a
December 18, 2013 | Author: 2013-12-18
1. Changes in the Act on Duties 2013 mid-year changes: Acquiring assets on the basis of a building society contract is exempt from gift and inheritance tax (as of April
December 18, 2013 | Author: 2013-12-18
As we have described in our previous article, the new Civil Code shall enter into force on March 15, 2014 and the minimum share capital will again be 3 million
December 18, 2013 | Author: 2013-12-18
I. Periodic settlement In cases when the parties make a periodic settlement of the sale of goods or provision of services, or the offset of the sale of goods or
December 18, 2013 | Author: 2013-12-18
1. If the taxpayer does not comply with the tax return or tax payment obligations to be met towards the tax authority within 365 days after the deadline, despite calls
