OrbitaxHungarian Parliament Approves Corporate Tax Reform Measures Including a Group Taxation Regime, a New Interest Limitation, and CFC Rule Changes
|Approved Changes|Hungary
The Hungarian parliament reportedly approved corporate income tax reform legislation on 13 November 2018 that provides for the introduction of a group taxation regime, new interest limitation rules, and changes to the CFC rules.
Group Taxation
The group taxation regime allows related taxpayers with at least 75% direct or indirect control (voting rights) to opt for group taxation, subject to…
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