• Type: Publication series
  • Date: 4/17/2013

Hungary – New Guidelines Concerning Economic Employer Approach Issued 

KPMG in Hungary examines the recent guidelines issued by the tax administration in respect of determining the economic employer when applying double taxation treaties. Effectively, Hungary has adopted the economic employer approach introduced by the Commentary of the OECD Model Convention for each assignment starting after November 1, 2012.

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