Szudoczky, Rita
The troubled story of the Hungarian advertisement tax how (not) to design a progressive turnover tax / Rita Szudoczky & Balázs Károlyi .-- , 2020
Resumen.
This article analyses the legal issues raised by the introduction of the Hungarian Advertisement Tax. It gives an overview of the legal challenges that have been launched or are pending regarding the tax. In addition, it examines the question of whether and under what conditions progressive turnover taxes discriminate against foreign-owned enterprises.
PUBLICIDAD
IMPUESTOS
HUNGRIA
Károlyi, Balázs
Intertax 0165-2826 v. 48, Issue 1, January 2020, p. 46-66
The troubled story of the Hungarian advertisement tax how (not) to design a progressive turnover tax / Rita Szudoczky & Balázs Károlyi .-- , 2020
Resumen.
This article analyses the legal issues raised by the introduction of the Hungarian Advertisement Tax. It gives an overview of the legal challenges that have been launched or are pending regarding the tax. In addition, it examines the question of whether and under what conditions progressive turnover taxes discriminate against foreign-owned enterprises.
PUBLICIDAD
IMPUESTOS
HUNGRIA
Károlyi, Balázs
Intertax 0165-2826 v. 48, Issue 1, January 2020, p. 46-66