The tax information exchange agreement between Hungary and Guernsey entered into force on 7 March 2014. The agreement is the first of its kind between the two countries and applies for criminal tax matter from 7 March, and for all other tax matters for tax periods beginning on or after that date.
Taxes Covered
The agreement applies to the following Hungarian taxes:
- Personal income tax
- Corporate income tax
- Land parcel tax
- Building tax
- Value added tax
The agreement applies to the follow…