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After plastic surgery the BEPS - proof Hungarian intellectual propertyregime István Csovári Electrónico

By: Csõvári, István.
Material type: ArticleArticlePublisher: 2017Subject(s): PRECIOS DE TRANSFERENCIA | COMPETENCIA FISCAL NOCIVA | TRANSPARENCIA FISCAL | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | EVASION FISCAL | PREVENCIÓN | PROPIEDAD INTELECTUAL | HUNGRIA | ELUSION FISCAL In: International Transfer Pricing Journal v. 24, n. 1, January - February 2016Summary: Hungary's special tax regime on intellectual property was amended as from 1 July 2016 in order to bring Hungarian tax law in line with OECD recommendations contained in the BEPS Action 5 Final Report.
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Disponible únicamente en línea a través de la Biblioteca del IEF. Resumen.

Hungary's special tax regime on intellectual property was amended as from 1 July 2016 in order to bring Hungarian tax law in line with OECD recommendations contained in the BEPS Action 5 Final Report.

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