By 2026, the legal and technical framework for the global minimum tax appears to be taking shape. The detailed rules in Hungary are provided by two decrees of the Hungarian Ministr...

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...

Under Act LXXXIV of 2023 on Top-Up Taxes to Ensure a Global Minimum Level of Taxation and on Related Amendments to Certain Tax Acts (Minimum Tax Act), Hungarian members of groups t...