The term deferred tax rings familiar to Hungarian experts who are involved in the accounting of Hungarian subsidiaries of foreign groups and preparing their group financial stateme...

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...

The OECD started developing the regulatory framework for a global minimum tax in 2019. As of today, the agreement has been signed by 136 countries which means that governments will...

The popularity of branch offices in Hungary is unrelenting, and they are perhaps even gaining in popularity among foreign investors compared to establishing a subsidiary. Below we ...