In EAS 3421 of 25.3.2020, the Federal Ministry of Finance has addressed the question of whether shares from a Hungarian agricultural corporation is to be attributed to a permanent establishment in Hungary or not. By answering this question, central points concerning a permanent establishment by an agricultural activity and the attribution of shares to a permanent establishment were discussed.
Source WTS
Latest Posts in "Hungary"
- Hungary Seeks Feedback on New B2B e-Invoicing and Digital Reporting Model Aligned with EU ViDA
- Hungary launched a public consultation to introduce a new e-invoicing system
- Hungary Unveils Plans for Mandatory E-invoicing and Real-Time VAT Reporting Under ViDA Package
- Hungary to Gradually Raise VAT Registration Threshold to HUF 24 Million by 2028
- Hungary Amends Tax Laws: VAT Group Rules, Liability, Invoice Reporting, and Reduced Rates Updated
