Erdős, G.: Illetőség, jövedelem, bizonyítási teher (Residency, income, and the burden of proof), SZAKma, 2022/1 (2022), ISSN 2416-0415 http://szak-ma.hu/ado/illetoseg-jovedelem-bizonyitasi-teher-103051
More and more wealthy Hungarians live abroad without giving up their Hungarian enterprises. The article calls attention to the potential tax risks attached to it, including permanent establishment issues, different definition of residency under domestic legislation and tax treaties, anti-tax-avoidance rules, and the burden of proof when claiming exemption based on foreign residency. The article uses the tax treaty with the United Arab Emirates as an example.
Erdős, G: The 30 Year Anniversary of the Disintegration of the Eastern Block: Tax Reform Process in Hungary, Intertax, Vol 49. Issue 5. Kluwer Law International, 2021 ISSN: 0165-2826, https://doi.org/10.54648/taxi2021044
The article outlines the development of the Hungarian tax system from the early days of the market economy to the current times. Hungary was the first among the CEE countries to introduce profits taxation, privatized industries, and attracted foreign capital. Presently, it has the lowest corporate tax rate within the EU, and it experiments with turnover based sectoral taxes. Although the major principles have not changed since the mid-1990s, the country experienced six major tax reforms and over 200 amendments to income tax laws.
Erdős, G: 2021 guidance on MAP, International Transfer Pricing Journal (ITPJ), 2022 (vol.29) No. 1, ISSN: 1385-3074
Abstract: A kölcsönös egyeztetési eljárás (MAP) olyan nemzetközi vitarendezési eszköz, amelyet a releváns adóhatóságok közötti eltérő adóegyezmény vagy nemzetközi szerződés értelmezés miatti kettős adózás rendezésére használnak. A cikk a nemrég kibocsátott Magyar MAP iránymutatások fényében elemzi az adóegyezményeken, a MAP irányelven és az arbitrációs konvención alapuló vitarendezési eljárásokat, különös tekintettel azok különbségeire és a nemzetközi ügyletek transzferár módosításai miatt felmerülő kettős adózás megszüntetésében betöltött szerepére.
Abstract: The mutual agreement procedure (MAP) is an instrument for the resolution of international tax disputes whenever a person considers that the actions of the tax authorities result in taxation not in accordance with the provisions a tax treaty or an international agreement. The article analyses Hungary’s recent MAP guidelines regarding double tax treaty, dispute resolution directive, and arbitration convention-based MAPs, and their application to transfer pricing cases. It also elaborates on the recent structural changes within the competent authorities.
Erdős, G: Társasági adóalap-, és adókedvezmények az állami támogatások rendszerében (Tax incentives as state aid) http://dx.doi.org/10.2139/ssrn.3779332
Abstract: Jelen dolgozat arra a kérdésre keres választ, hogy a társasági adó törvényben leírt feltételeknek megfelelő adóalap- és adókedvezmények igénybevételét mennyiben korlátozzák az uniós állami támogatás szabályok. A dolgozat első részében áttekintjük az állami támogatások fogalmát és rendszerét, a második részében pedig a főbb társasági adóalap-, és adókedvezményeket csoportosítjuk az állami támogatások szabályai mentén. Az egyéb adóintézkedések, illetve a bírósági eljárás során állami támogatásnak minősített adóintézkedések a jelen dolgozat keretein kívül esnek
Abstract: The paper investigates whether and how much the utilization of taxable base incentives and tax credits granted by the corporate income tax law is limited by the state aid nature of the tax measures. The first part of the essay describes the most important attributes of state aid, and the European Union state aid system. In the second part corporate tax base incentives and tax credits will be explained from the point of their state aid character. Other tax measures and state aid related tax cases fall outside the scope of this paper.
Erdős, G.: Corporate Tax – Hungary, in European Tax Handbook 2020, IBFD, Amsterdam, ISBN 978-90-8722-601-5
Abstract: The European Tax Handbook includes surveys on 49 countries and jurisdictions. The surveys have been updated to reflect the laws applicable in 2020. Each chapter, including the chapter on Hungary, has the same structure, in order to make comparison of different tax systems easier. The book is published annually.
Erdős, G.: Corporate Taxation in Hungary, in Global Corporate Tax Handbook, IBFD, Amsterdam, 2020 edition, ISBN 9789-087226046
Abstract: Covering 101 countries and jurisdictions worldwide, this book provides the largest, most authoritative survey of tax systems throughout the world. The country chapters follow a common layout that allows rapid and accurate access to precise information and enables direct comparison between countries. The country chapters have been updated to reflect the laws applicable in 2020. The Hungarian country chapter provides a detailed analysis of the taxation of corporations in Hungary.
Erdős, G.: Beszámítás-kiszámítás (Calculation of Tax Credit), SZAKma 2018 4 (2018), 15-17.
Abstract: Withholding taxes are levied on the gross amount of passive income, while double taxation is avoided on the taxable base or net income calculated according to the rules of the country of residence. The brief article investigates the consequence of the different base through an example, and proves that, in many cases, even a relatively small amount of withholding tax may result in excess tax credit situations.
Erdős G.: Az adókikerülés elleni küzdelem az Európai Unióban (Fight against Tax Avoidance in the EU) Part1: SZAKma, 2013/6 279-281, Part 2: SZAKma 2013/7-8 332-334.
Abstract: the paper provides a brief survey of the historic roots of the EU Anti-Avoidance Directive, its goals and achievements.
Erdős, G.: Tax incentives fall short, International Tax Review, (Euromoney, London) March (1994) 37 – 39. ISSN: 0958-7594
Abstract: Tax incentives were one of the tools used by CEE countries to stimulate foreign investment. But, in most cases, these have failed to achieve the desired result. The paper examines the most common mistakes of the early joint-venture incentives through the example of four countries: the Czech Republic, Hungary, Poland, and Slovakia.