Press release
Transaction structures of the Belarusian M&A market
The second article of the three-part series about the Belarusian M&A market focuses on the transaction structures – based on the Belarus M&A Deal Points Study.
Special tax reimbursement in Hungary
As per the special tax reimbursement rule, taxpayers who erroneously paid VAT may request a reimbursement from the tax authority under certain conditions.
Tamás Gyányi among world’s leading indirect tax experts
Tax partner of WTS Klient Hungary is among the world’s leading indirect tax experts in the Indirect Tax Leaders 2019 publication of International Tax Review.
New Ukrainian TP rules introduced in 2019
The latest changes to the Ukrainian TP rules took effect on 1 January 2019 and introduce among others the substance-over-form principle for TP purposes.
Electronic invoices
In our article we take a look at the definition of electronic invoices, the conditions for issuing them and the rules for archiving the documents.
Introduction of the Austrian digital tax
From 1 January 2020 the Austrian digital tax will be introduced on online advertising and new obligations will enter into force for electronic marketplaces.
Global Transfer Pricing Forum Europe 2019
The 19th Global Transfer Pricing Forum will be held by ITR in Amsterdam on 26-27 September 2019. Lead sponsor is again WTS Global.
Registration of UBOs in Central and Eastern Europe
The 2019 summer issue of WTS CEE Tax Bridge focuses on new developments with respect to the registration of UBOs in twelve CEE countries.
Changes to VAT in Hungarian summer tax law amendments
The summer tax law amendments also include the changes to VAT entering into force from 1 January 2020 in Hungary that affect cross-border transactions.
Recent steps of the implementation of the BEPS Action Plan in Turkey
In our article we summarize the current and recently introduced legislation of the implementation of the BEPS Action Plan in Turkey.
Changes to call-off stock rules in Hungary
From 1 January 2020 the call-off stock rules are to be tightened: the 12-month rule will be introduced and transfers need to be reported as well.
Typical features of the Belarusian M&A market
The first article of the three-part series about the Belarusian M&A market focuses on the transaction process – based on the Belarus M&A Deal Point Study.
Three wishes regarding rationalisation of the Hungarian tax regime
After introducing corporate tax group status and cancelling corporate tax top-up system, there is only a step to rationalisation of the Hungarian tax regime.
Opinions of the Austrian Ministry of Finance concerning permanent establishments
In 2018 the Austrian Ministry of Finance published important opinions about the influence of trial runs and about subcontracting total projects.
Repurchasing own shares or partnership shares
Companies in Hungary must be careful and consider a number of requirements and regulations when repurchasing own shares or partnership shares.
