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.
When Transfer Pricing Meets VAT: The CJEU’s Arcomet Ruling Explained
The CJEU’s Arcomet ruling clarifies that transfer pricing adjustments may, under certain conditions, constitute VATable services — urging companies to review intra-group settlements with both tax and VAT implications in mind.
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.
Foreign Employment: Navigating Tax and Social Security Across Borders
Sending employees abroad brings more than logistical challenges — it introduces a web of tax and social security rules that vary by country, duration, and employment structure. This article unpacks Hungary’s approach to postings and what businesses must consider when operating across borders.
Tax Regime Comparison for Holding Companies
A detailed comparison of holding company tax regimes in six jurisdictions, covering corporate tax rates, dividend exemptions, and more.
Creating a Hungarian Subsidiary: Insights from German & Hungarian Lawyers
What should German investors know before opening a Hungarian subsidiary? In this video, two L&N members break it down — from legal steps to tax structuring.
DAC6 Directive: Key Reporting Rules Across EU Countries
What makes a cross-border arrangement reportable under DAC6? Our guide breaks down how Luxembourg, Hungary, and Italy are applying the rules.
Comparative Tax Regimes for Holding Companies: Overview as of 2021
Explore how holding companies are taxed across key jurisdictions — from dividends to capital gains and beyond.
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.
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.
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.
COVID-19: L&N Publishes Emergency Tax Measures Across 10 Jurisdictions
L&N members publish a cross-border report detailing Covid-19 tax emergency measures across 10 countries.