On 14 May 2007, the Parliament adopted amendments to the Corporate Income Tax Act (Act LXXXI of 1996, "TAO"), the Personal Income Tax Act (Act CXVII of 1995, "SZJA") and the Act on Tax Procedures (Act XCII of 2003, "ART") concerning the minimum tax that had been in effect from 1 January 2007 until 27 February 2007, when the Constitutional Court found the minimum tax unconstitutional and annulled it. The Ministry of Finance introduced a new bill on the minimum tax to the Parliament on 30 March 2007, which bill has now been adopted. Details of the new rules are...