{"id":51,"date":"2020-08-20T11:19:44","date_gmt":"2020-08-20T09:19:44","guid":{"rendered":"http:\/\/www.gabriellaerdos.hu\/?page_id=51"},"modified":"2024-02-08T18:01:03","modified_gmt":"2024-02-08T16:01:03","slug":"research","status":"publish","type":"page","link":"https:\/\/www.gabriellaerdos.hu\/?page_id=51","title":{"rendered":"Research \/ Kutat\u00e1s"},"content":{"rendered":"\n<p class=\"has-text-align-center has-secondary-background-color has-background has-large-font-size\">Current research interest<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-secondary-background-color has-background\">My current research interest lays mainly in the area of EU direct tax law and international public law. We recently started a new research project related to OECD Pillars and the underlying paradigm changes. As a former IBFD research associate I regularly contribute to the various IBFD publications, and write and update chapters about the taxation of corporations in Hungary. I am a co-author in a number of books in Hungarian including a comprehensive book on EU taxation, that has already four editions, a book on taxation and tax planning, and one on international tax compliance.<\/p>\n\n\n\n<p class=\"has-secondary-background-color has-background\">A complete reference list of my publications can be found in the MTMT database (Storage of Hungarian Scientific Works) under a separate link. For ease of reference, I enclosed my Publication List, where the English title of chapters and articles published in a language other than English is indicated by italics after the title in the original language. Finally, I added a collection of my selected papers, including abstracts in English, and either the paper itself, or a link to the site where the paper can be found (some of the links may be restricted to subscribers only).<\/p>\n\n\n\n<p class=\"has-background-color has-secondary-background-color has-text-color has-background\">In any case, I would be glad to provide copies for private research use upon request.        <a rel=\"noreferrer noopener\" href=\"http:\/\/www.gabriellaerdos.hu\/?page_id=37\" data-type=\"URL\" data-id=\"http:\/\/www.gabriellaerdos.hu\/?page_id=37\" target=\"_blank\"> Contac<\/a><a href=\"http:\/\/www.gabriellaerdos.hu\/?page_id=37\" data-type=\"URL\" data-id=\"http:\/\/www.gabriellaerdos.hu\/?page_id=37\" target=\"_blank\" rel=\"noreferrer noopener\">t<\/a><\/p>\n<\/div>\n<\/div>\n\n\n\n<p class=\"has-text-align-center has-subtle-background-background-color has-background has-large-font-size\">Kurrens kutat\u00e1si t\u00e9m\u00e1k<\/p>\n\n\n\n<p class=\"has-subtle-background-background-color has-background\">Szakter\u00fcletem a k\u00f6zvetlen ad\u00f3k, nemzetk\u00f6zi ad\u00f3z\u00e1s, EU \u00e9s ad\u00f3egyezm\u00e9ny jog, illetve annak nemezk\u00f6zi k\u00f6zjogi vonatkoz\u00e1sai. Sz\u00e1mos k\u00f6nyvem \u00e9s foly\u00f3irat cikkem jelent meg.<\/p>\n\n\n\n<p class=\"has-subtle-background-background-color has-background\">A publik\u00e1ci\u00f3im hivatkoz\u00e1sokkal kieg\u00e9sz\u00edtett teljes list\u00e1ja megtal\u00e1lhat\u00f3 az MTMT adatb\u00e1zisban, amelyre k\u00fcl\u00f6n link mutat. A k\u00f6nnyebb olvashat\u00f3s\u00e1g kedv\u00e9\u00e9rt csatoltam egy publik\u00e1ci\u00f3s list\u00e1t, ahol mindazon k\u00f6nyvek \u00e9s cikkek c\u00edme, amelyek nem angol nyelven ker\u00fcltek publik\u00e1l\u00e1sra, angolul is megtal\u00e1lhat\u00f3ak d\u0151lt bet\u0171kkel, k\u00f6zvetlen\u00fcl az eredeti c\u00edm ut\u00e1n. V\u00e9g\u00fcl, a weboldalra k\u00fcl\u00f6n is feltettem a legfontosabb publik\u00e1ci\u00f3kat angol nyelv\u0171 absztrakttal, \u00e9s vagy let\u00f6lthet\u0151 cikkel, vagy linkkel, amely arra az oldalra mutat, ahol a cikk el\u00e9rhet\u0151 (ezek k\u00f6z\u00f6tt vannak el\u0151fizet\u00e9ssel el\u00e9rhet\u0151 oldalak is).<\/p>\n\n\n\n<p class=\"has-subtle-background-background-color has-background\">Amennyiben szeretn\u00e9 b\u00e1rmelyik cikket saj\u00e1t kutat\u00e1s\u00e1ban felhaszn\u00e1lni, sz\u00edvesen k\u00fcld\u00f6k k\u00e9ziratot k\u00fcl\u00f6n k\u00e9r\u00e9sre.    <a href=\"http:\/\/www.gabriellaerdos.hu\/?page_id=37\" data-type=\"URL\" data-id=\"http:\/\/www.gabriellaerdos.hu\/?page_id=37\" target=\"_blank\" rel=\"noreferrer noopener\">Kontakt<\/a><\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-text-align-center has-secondary-background-color has-background\">Publication  List<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link\" href=\"http:\/\/www.gabriellaerdos.hu\/wp-content\/uploads\/2023\/01\/Publication-list-2022-Dec.pdf\">Download \/ Let\u00f6lt\u00e9s<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-text-align-center has-subtle-background-background-color has-background\">Publik\u00e1ci\u00f3s Lista<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-secondary-background-color has-background\">Gabriella&#8217;s Official Publication list with citations<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link\" href=\"https:\/\/m2.mtmt.hu\/gui2\/?type=authors&amp;mode=browse&amp;sel=authors10053397\" target=\"_blank\" rel=\"noreferrer noopener\">Link MTMT<\/a><\/div>\n<\/div>\n\n\n\n<p><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-subtle-background-background-color has-background has-small-font-size\">Gabriella tudom\u00e1nyos publik\u00e1ci\u00f3i \u00e9s a r\u00e1juk val\u00f3 hivatkoz\u00e1sok<\/p>\n<\/div>\n<\/div>\n\n\n\n<p class=\"has-text-align-center\"><a href=\"http:\/\/phd.lib.uni-corvinus.hu\/934\/\" data-type=\"URL\" data-id=\"http:\/\/phd.lib.uni-corvinus.hu\/934\/\" target=\"_blank\" rel=\"noreferrer noopener\">My Ph.D. Thesis \/  Doktori disszert\u00e1ci\u00f3<\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-large-font-size\" id=\"Kutatas\">Selected publication \/ V\u00e1llogatott \u00edr\u00e1sok<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link\" href=\"http:\/\/www.gabriellaerdos.hu\/?page_id=91\" target=\"_blank\" rel=\"noreferrer noopener\">EU direct taxation \/ Eu k\u00f6zvetlen ad\u00f3k<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link\" href=\"http:\/\/www.gabriellaerdos.hu\/?page_id=93\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>cross-border mergers, ATAD<\/strong><\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-top is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link\" href=\"http:\/\/www.gabriellaerdos.hu\/?page_id=96\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Tax Treat<\/strong>ies\/ ad\u00f3egyezm\u00e9nyek<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link\" href=\"http:\/\/www.gabriellaerdos.hu\/?page_id=98\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Transfer Pricing<\/strong> \/transzfer \u00e1rak<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link\" href=\"http:\/\/www.gabriellaerdos.hu\/?page_id=105(opens in a new tab)\" target=\"_blank\" rel=\"noreferrer noopener\">hungary \/ magyarorsz\u00e1g<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link\" href=\"http:\/\/www.gabriellaerdos.hu\/?page_id=45(opens in a new tab)\" target=\"_blank\" rel=\"noreferrer noopener\">Other        \/       egyebek               <\/a><\/div>\n<\/div>\n\n\n\n<p><\/p>\n<\/div>\n<\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Current research interest My current research interest lays mainly in the area of EU direct tax law and international public law. We recently started a new research project related to OECD Pillars and the underlying paradigm changes. As a former IBFD research associate I regularly contribute to the various IBFD publications, and write and update [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-51","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Research \/ Kutat\u00e1s - Home page<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.gabriellaerdos.hu\/?page_id=51\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Research \/ Kutat\u00e1s - Home page\" \/>\n<meta property=\"og:description\" content=\"Current research interest My current research interest lays mainly in the area of EU direct tax law and international public law. 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