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Hungary - Transfer Pricing - 12/23/08
(Dec 23, 2008)
Hungary - Transfer Pricing - 12/23/08 Hungary introduced transfer pricing legislation in 1992 in Section 18 of the Corporate Income Tax ... Read more
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JOB DEMAND The ongoing development of the international economic scenes on which our organisation operates and the constant growth in business of the Pasut Group inevitably means a search for additional experts on international taxation with a degree in economics ... Read more
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Austria - Transmission of balance sheets - 03/16/2007

Since tax assessment 2003, income and corporate income tax returns have to be submitted electronically to the tax office, while the annexes (balance sheets, auditors’ reviews etc.) have to be filed in hardcopy.
The Ministry of Finance is now planning to introduce the electronic submission of balance sheets assessment 2006 onwards, at first on a voluntary basis.
Starting with the closing date 31.12.2007 of the balance sheet, it will be mandatory to submit the financial statements electronically to the court where the commercial register is kept. The structure of the electronic balance sheet is the same for all legal forms of companies (individual entrepreneurs, private companies, corporations) and it will have to be filed within the established deadlines.


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