Na bezpecnostnej konferencii GlobSec 2015 okrem mnohých iných zaujímavých hostí vystúpili 20. júna v spolocnom paneli traja premiéri krajín V4, doplnení polským podpredsedom vlády. Demagog.SK, ktorý bol na na konferencii zastúpený, sa rozhodol v spolupráci so svojimi kolegami z CR a Madarska overit jednotlivé výroky vrcholovým predstavitelov a zistit, ci sa ich debatný štýl mení na medzinárodnej tribúne.
Pravda Trvalý odkaz
We have probably one of the lowest small and medium size companies corporate tax level.
Hungarian corporate tax according to portal tradingeconomics.com at the moment is 19 %, between 2007 and 2009 it was 20 %.
According to other sources, a company qualifies as an SME if a number of employees does not exceed 250 and the company generates less than EUR 50 million net revenues, or aggregate assets and liabilities do not exceed EUR 43 million. A two tier progressive corporate income tax system was introduced as of 1 July 2010 in Hungary. According to the new corporate income tax regime companies are obligated to pay income tax at a rate 10 % up to a tax base of HUF 500 million (app. EUR 1.8 million), and 19% on the excess amount.
According to KPMG which compares corporate tax rates from all around the world, rate 19 % is not too uncommon - it is the same as the corporate rate in the Czech Republic and Poland for example. There are also many countries who have lower corporate tax rate within the EU - such as Romania, Slovenia, Lithuania, Ireland or Latva, to name some. Bosnia and Herzegovina and Bulgaria have the corporate tax rate at 10 %.
According to the table of Deloitte company of corporate tax rates arround the world, Hungary tax rate of 10 % for SME is indeed among the lowest in the world, excluding some jurisdiction, generally regarded as tax havens, which have their corporate tax rate at 0 % (such as Cayman Islands, Nauru and United Arab Emirates), very few countries have lower corporate tax rate - among few examples belong Switzerland (8.5 %), Maldives (5 %) and Uzbekistand (7.5 %).
Výrok bol spomenutý v
Iné
