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.
Hungary: Supreme Court Confirms VAT Refund on Bad Debts
The Hungarian Supreme Court confirms that VAT on unpaid invoices can be reclaimed — a major step for taxpayers with bad debt claims.
Invoicing Rules for VAT Across Jurisdictions: A Country-by-Country Summary
L&N members share invoicing rules for VAT compliance across seven jurisdictions, including EU and U.S. standards.