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If the actor who orders the transport in the chain business is in the middle of the chain, i.e. a taxpayer who acts both as an acquirer and as a seller in the chain transaction

In intra-EU supplies of goods, transactions often involve participants acting as both sellers and purchasers in the same transaction, while the product concerned is delivered only once, directly from the first seller to the last buyer.

Die Verrechnungspreisbuchhaltung und die damit verbundenen Berichtspflichten sind zu einem zentralen Thema für Unternehmen geworden...

Tax law changes will take effect in Hungary from 1 January 2016, following the November passing of amendments by the country's Parliament.

The global minimum tax (Pillar Two / GloBE) ensures that large multinational enterprise groups and large domestic groups are taxed at an effective rate of at least 15% in every jurisdiction where they operate.

Das BZW (Bildungs- und Wissenschaftszentrum der Bundesfinanzverwaltung) Köln schloss sich im Wesentlichen der Einreihungsauffassung der von unserer Kanzlei vertretenen Einspruchsführerin an und hat die streitgegenständliche Verschlusskappen aus Stahl zutreffend in die Codenummer 7326 9098 90 0 eingereiht.

Starting in 2025, Hungary's tax authority will introduce a new administrative audit process called the data reconciliation procedure.

Although the Hungarian personal income tax (PIT) filing deadline of May 20, 2025 has already passed, this milestone should not be seen as the end of the tax season—especially for expats living and working in Hungary.

Hungary’s proposed National Asset Recovery and Asset Protection Office may increase scrutiny of public funds, state aid, EU grants, transfer pricing and tax documentation. Learn what foreign-owned businesses should review now.

VAT grouping is an optional regime available under Hungarian tax law for domestically established affiliated companies. It enables the optimization of VAT payments within related enterprises.

In mid-March 2023, the international community was shaken by Russia's announcement of the termination of agreements related to double taxation avoidance with what it termed "unfriendly countries."

On 30 November 2023, Act LXXXIII of 2023 on the amendment of certain tax laws and Act LXXXIV of 2023 on additional taxes to ensure a global minimum tax level and amending certain tax laws...

A KCG Partners szakértői segítenek eligazodni a jogszabályi rengetegben.

Globally active companies can set up a subsidiary, a branch or a permanent establishment abroad for their foreign economic activities.

A piaci szereplők mindig a legoptimálisabb gazdasági feltételeket keresik a tevékenységük számára.

The Global Minimum Tax (GMT) regime has officially entered its first practical compliance phase in Hungary. After months of uncertainty and preparation, the Hungarian Tax Authority (NAV) has now released the long awaited filing form, marking a critical milestone for multinational groups subject to the rules

The directives issued at European level understand VAT explicitly as a consumption tax. The common VAT system is based on the principle that taxation takes place in the country of actual consumption.