A nemzetközi vállalati adózásban az állandó telephely (PE) fogalma továbbra is az egyik legfontosabb kérdés a határon átnyúló tevékenységet folytató vállalkozások...

As a result of the pandemic and the digitisation, working from home office or more precisely, working from anywhere becomes more prevalent in a lot of business sectors. Thus, compa...

At the end of August, the Income Tax Act of Slovakia has been significantly changed. According to the amendments, safe harbour rule is being introduced and the procedure of taxpaye...

Starting from May 2021, foreign companies, including permanent establishments (PEs), registered in Russia are obliged to report information about their participants to Russian Tax ...

Home office or remote work in Austria can have different consequences in the taxation and the social security obligations depending on whether the employee works from home only dur...

Due to amendments of the Austrian Income Tax Act effective from 1 January this year, the monthly wage withholding tax obligation has been extended in Austria. According to the chan...