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A significant procedural change affects companies that have implemented investments related to development tax allowance. The obligation is no longer linked solely to the actual use of the tax allowance, so earlier notifications and approvals should also be reviewed.
New rules for calculating profit level indicators may affect the outcome of transfer pricing analyses and the resulting tax liability. Our article explains how indicator selection relates to the method applied, the accounting classification of costs and segmented financial data, and highlights the key reporting considerations.
A Niveus Consulting Group szerint a K+F pályázatokra rendelkezésre álló források akár már 2025-ben elfogyhatnak, ezért a cégeknek érdemes minél előbb pályázniuk az innovációs projektekre
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