Insights Across Borders
Our members share updates, reflections, and guidance on the evolving tax landscape — from legislative developments and case law to international structuring and cross-border insights.
Each article is contributed by a member of the L&N network and reflects both technical excellence and practical experience in jurisdictions around the world.
Trade War of Tariffs: What It Means for EU and Hungarian Businesses
New U.S. import tariffs introduced by the Trump administration are reshaping global trade dynamics. Hungarian businesses exporting to the U.S. should prepare for increased rates, shifting exemptions, and complex origin rules — while keeping a close eye on the EU’s evolving countermeasures.
The Hungarian Tax Authority’s 2025 Audit Plan: New Formats, Digital Tools, and Focus Areas
Hungary’s 2025 tax audit plan reveals an increasingly digital, data-driven approach. From AI-based risk analysis and a new data reconciliation procedure to enhanced enforcement and tighter scrutiny of trusts and e-commerce platforms — NAV is ramping up efforts to ensure compliance.
Reverse Hybrid Entities: New Luxembourg Guidance on Taxable Income
New guidance from Luxembourg clarifies how Reverse Hybrid Entities should calculate taxable income — and includes a new reporting form.
Hungary: NAV to Access Dubai-Based Shell Company Data
Hungary’s tax authority will soon gain access to financial data from Dubai-based companies — marking a turning point for transparency and tax compliance.