Daily tax report: International
April 12, 2021, 5:00 a.m.
The Hungarian National Tax and Customs Administration published a guide on corporate tax rules for 2021 in English on April 7th. The guide includes: 1) an explanation of the tax liability of resident taxpayers; 2) the definitions of group company taxpayers, non-resident taxpayers and various tax incentives; 3) calculation methods for tax liability; 4) the corporate tax rate of 9 percent; 5) tax return and payment process; 6) Transfer Pricing Rules; and 7) the taxation of corporate income under relevant double taxation agreements. [Hungary, National Tax and Customs Administration, 04/07/21]
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