The Hungarian parliament is considering a draft bill containing various individual and corporate tax measures. This includes, among other things, a new payment obligation in relation to Hungary's implementation of the Pillar 2 global minimum tax (GloBE) rules. Hungary approved the GloBE rules in accordance with Council Directive (EU) 2022/2523 at the end of 2023, including an income inclusion rule (IIR) and undertaxed payment/profit rule (UTPR), as well as a qualified domestic minimum top-up …