Hungary - After Plastic Surgery: The BEPS-Proof Hungarian Intellectual Property Tax Regime
- I. Csővári
- International Transfer Pricing Journal, 2017 (Volume 24), No 1
- 13 January 2017
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.