OrbitaxTax laws for 2014 – further amendments to corporate income tax
|Approved Changes|Hungary
Further to the details of the original bill on the amendments to the Law on Corporate Income Tax and Dividend Tax, the final tax package, approved by the parliament on 18 November 2013, contained several new modifications that are summarized below.
Tax incentives for research and development (R&D)
A taxpayer will be entitled to deduct the direct costs of R&D activities incu…
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