The troubled story of the Hungarian advertisement tax how (not) to design a progressive turnover tax Rita Szudoczky & Balázs Károlyi
By: Szudoczky, Rita
.
Contributor(s): Károlyi, Balázs.
Material type: 
ArticlePublisher: 2020Subject(s): PUBLICIDAD | IMPUESTOS | HUNGRIA
In:
Intertax v. 48, Issue 1, January 2020, p. 46-66Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2020/1-4 (Browse shelf) | Available | OP 2141/2020/1-4 |
Browsing IEF Shelves Close shelf browser
| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| OP 2141/2020/12-6 Implementation of BEPS recommendations in Indonesia’s new APA and transfer pricing rules | OP 2141/2020/12-7 International trade, a never-ending trend | OP 2141/2020/1-3 The hybrid financial instruments | OP 2141/2020/1-4 The troubled story of the Hungarian advertisement tax | OP 2141/2020/1-5 Advance pricing arrangements | OP 2141/2020/1-6 Challenges of applying the comparability analysis in curtailing transfer pricing | OP 2141/2020/1-7 UN MTC Article 8 |
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.
Click on an image to view it in the image viewer
There are no comments for this item.