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Our tax team uniquely integrates tax and legal expertise with industry knowledge and an understanding of our clients' business needs. This approach ensures that we are able to deliver sophisticated, high-profile and seamless tax advisory services and provide tax solutions in the increasingly complex area of tax legislation and practice.We have experience in advising on the full spectrum of tax related matters, including:
EU ADÓZÁSI TÖRVÉNYEKEU ADÓZÁSI TÖRVÉNYEK
Transfer pricing became one of the hottest focus areas of the Hungarian tax authorities. In order to avoid transfer pricing related tax base modifications and corresponding penalties, taxpayers have to make sure to have proper transfer pricing reports in place – complying with both the Hungarian documentation provisions and the expectations of the tax authorities.
Currently, the only feasible option to mitigate transfer pricing risk pertaining to on-going or future inter-company transactions is to obtain a so-called advance pricing arrangement (APA). APA is an agreement between the tax authorities and the taxpayer on the transfer pricing treatment of inter-company transactions that is binding on the tax authorities.
Mutual agreement procedures (MAP) are processes through which tax administrations can discuss and eliminate double taxation that arises from transfer pricing adjustments. As transfer pricing is an area important for tax authorities throughout the EU, it is anticipated that the number of MAPs will increase in the future.
TRANSFER PRICINGTRANSFER PRICING
Personal expenses and the tax burden of individuals’ income are considered to be amongst the most relevant items of expense for a number of companies. Optimisation of such tax expenses therefore may be an important factor to maintain competitiveness.The careful planning of individual taxation becomes necessary in many cases, such as:
- management and employee remuneration schemes, stock option plans and other employee incentives;
- tax planning of savings income with due consideration to the changes in international taxation (e.g. information exchange) in this field of taxation;
- secondment and transfer of employees to another country within a group of companies;
- private investments, exit from private business, divestments and planning of tax efficient income flows;
- restructuring of companies, groups of companies held by individuals;
- planning tax efficient financial products for potential private individual customers.
B&T experts are ready to assist and guide you closely in your business decisions as well as help you to achieve your compliance goals. Our core values are inventiveness, reliability and confidentiality.We offer tailor-made solutions for our clients after analysing their background and specific business needs and we are keen to support them to achieve their personal success.As an independent consulting firm we are not restrained by conflicts of interest related to audit or legal services which allows us to have a more flexible approach. Due to our international business network we are able to provide you with a truly integrated multi-jurisdictional tax advice.