Recent changes in corporate taxation in Hungary

Journal
Tóth, K.; Kurucz-Váradi, K.
Bulletin for International Taxation 2001 (Volume 55), No. 5
PriceUSD 45

The Act on the Corporate Income Tax and Dividend Tax, enacted in 1997, introduced a new system for the taxation of corporations in Hungary. The most recent amendments to this Act are examined: the changes to the accounting system and the changes that are necessary in light of the European Union's assessment of Hungary as a possible Member State.