The Resource Changing tax environment for multinational groups in Hungary

Changing tax environment for multinational groups in Hungary

Label
Changing tax environment for multinational groups in Hungary
Title
Changing tax environment for multinational groups in Hungary
Creator
Subject
Language
eng
Summary
Hungary has traditionally maintained a very favourable corporate income tax environment for decades, making it a competitive option for international holding structures. Elements of this investor friendly system include zero withholding tax on dividends, royalties and interest to any corporate recipient, irrespective of being in or outside the European Union, as well as a generous participation exemption regime. Changes in the corporate tax environment in Hungary in 2019 will provide further opportunities for international holding structures. This article discusses the changes, including the introduction of group taxation in corporate income tax, changing interest limitation and CFC rules, and changes in value-added tax
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 28 (2019), no. 1 ; 3 p
http://library.link/vocab/creatorName
  • Kálmán, E
  • Kresz, J
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • group treatment
  • corporate income tax
  • interest deduction
  • CFC
  • VAT
Label
Changing tax environment for multinational groups in Hungary
Instantiates
Publication
Label
Changing tax environment for multinational groups in Hungary
Publication

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