Hongrie

Fiches pays en matière de prix de transfert

Les fiches par pays sur les législations et pratiques en matière de prix de transfert de pays membres de l'OCDE et non membres.

Making Dispute Resolution More Effective – MAP Peer Review Report, Hungary (Stage 2) - Inclusive Framework on BEPS: Action 14

La Grèce et la Hongrie déposent leur instrument de ratification de la Convention Multilatérale BEPS

La Grèce et la Hongrie ont déposé leur instrument de ratification de l'Instrument multilatéral, qui couvre désormais plus de 1700 conventions fiscales, soulignant ainsi son ferme engagement à prévenir l'utilisation abusive des conventions fiscales et le BEPS par les entreprises multinationales. Pour la Grèce et la Hongrie, l'IM entrera en vigueur le 1er juillet 2021.

Taxing Energy Use: Key findings for Hungary

This country note explains how Hungary taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

OECD Taxation Working Paper: Taxation and the future of work: How tax systems influence choice of employment form

This paper analyses the tax treatment of different employment forms for a set of eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The analysis includes labour income taxes, capital income taxes, social contributions, and non-tax compulsory payments.

Making Dispute Resolution More Effective - MAP Peer Review Report, Hungary (Stage 1) - Inclusive Framework on BEPS: Action 14

Taxation Household Savings: Key findings for Hungary

This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

Global Forum on Transparency and Exchange of Information for Tax Purposes: Hungary 2018 (Second Round) - Peer Review Report on the Exchange of Information on Request

Global Forum issues tax transparency compliance ratings for nine jurisdictions as membership rises to 150

The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published today nine peer review reports assessing compliance with international standards on tax transparency.

Tax and Skills: Key findings for all countries

These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.