Key changes of the Belarusian Tax Code in 2019

Belarusian Finance Ministry published a draft of the new Belarusian Tax Code 2019 on its official website. The changes are expected to come into force on 1 January 2019. Provisions we found the most interesting are summarised below. New term for...

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So how much do foreign postings cost?

When an average limited liability company sends its employees abroad for business meetings or training for a few days, several types of cost may incur, which can entail different tax payment liabilities too. Some costs may even be coupled with VAT...

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Business division transfer

Companies can have diverse activities nowadays. The example below related to a business division transfer describes a company originally involved only in manufacturing that extended its activity to the service sector. If a company is involved in various...

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2019 tax package

2019 tax package for Hungary has been accepted. Let us take a look at the most important amendments in the omnibus law promulgated on 25 July 2018: Act XLI of 2018. Further changes and refinements are expected to come in the autumn, adding to the 2019 tax...

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Tamás Gyányi among tax experts of International Tax Review

Tamás Gyányi, partner of WTS Klient Hungary, is included as a leading expert on indirect taxes in the special July 2018 edition of the International Tax Review, Europe’s top magazine on taxation. The international Indirect Tax Leaders publication is published for the...

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Clarification of the Master and Local File in Austria

On 4 December 2017, the Austrian Finance Ministry published information on the Transfer Pricing Documentation Act, including specifications of the Master and Local File in Austria. The additional information of the Austrian Finance Ministry...

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Changes in accounting rules from 2019

The draft bills proposed to the Hungarian National Assembly under No. T/625, primarily on taxation, also include changes to accounting rules. Among these changes in accounting rules we would like to draw your attention to the proposals expected from 2019...

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Changes to the Estonian Income Tax Act

By 1 January 2019 several important changes to the Estonian Income Tax Act are to be expected. Although the exact wording of the new law is not yet agreed, we can provide some insight into the draft law published in April this year. In April...

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Artificial intelligence in taxation

What is the potential impact of artificial intelligence on taxation, and how can we possibly use it in tax consulting? What are the first steps and experiments that have already been carried out in this field? These are the questions we seek answers to in...

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