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Due to the disagreement on a Europe-wide digital tax, about half of all European OECD countries have either announced, proposed, or implemented a digital services tax.
To stimulate the economy, a special reduced VAT rate would be introduced for certain sectors.
The BMF makes interesting statements as to whether and under which conditions an investment in an agricultural corporation (Kft) can be attributed to a permanent establishment in Hungary.
Update for the Digital Economy
Taxpayers can apply for tax relief measures
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