The explosive growth of the digital economy in recent years has gone hand in hand with a radical transformation of the related regulatory environment. On the one hand, this has bro...

UPDATE! The draft QDMTT advance tax return has been published on 15 October 2025. The global minimum tax (Pillar 2) has been one of the most pressing topics for tax and financial p...

From next year, it will be easier for multinational groups (MNEs) to comply with the administrative obligations related to the global minimum tax (GloBE), including by allowing the...

The affected calendar year taxpayers have already passed the first global minimum tax obligation, i.e. they have fulfilled the reporting obligation using the GLOBE form. However, b...

The last day of the year is coming up, which is also the deadline for reporting data to the Hungarian tax authority for the global minimum tax. If you include the upcoming holidays...

The long-awaited draft law on top-up taxes in the Czech Republic for the purpose of ensuring a minimum level of taxation of large groups, has entered the phase of comment procedure...

SAF-T represents standard audit file for tax, basically a tax return containing the main transactions incurred by a company. It is an international standard, a harmonised XML schem...

In recent months we have read and heard more and more about the SAF-T report or SAF-T data reporting, the latest technological development of the Hungarian tax authority. Let us ta...

In December 2021 the European Commission published its proposed directive setting out the detailed rules of the global minimum tax in support of the implementation of the OECD Mode...