On 1 January 2008, the Hungarian Tax Bill for 2008 entered into force. In December 2007, the Hungarian parliament adopted the Draft Bill with minor changes.
Corporate income tax, solidarity tax
(a) CFC legislation. A company will not be deemed to be a CFC if it is a resident, or has its registered seat or permanent establishment (PE) in an OECD, EU or treaty country. However, companies resident in or with a registered seat or PE in other countries will …