Aliant

Limits to tax planning

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Dr. Menyhei is one of the co-authors of this wonderful book that is about tax planning and its limits. The book was written during the International Tax Law LL.M. program of Vienna University of Economics and Business, cooperation with Austrian and International Tax Institute.

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The new Civil Code, which will enter into force in March, introduces fiduciary management as a named type of contract…

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A trust is a legal instrument whereby the settlor transfers trust assets to the trustee, who is then bound to manage the trust assets for the benefit of the beneficiaries….

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The provisions of Act V of 2013 on the Civil Code (hereinafter: the Civil Code) concerning fiduciary property management contracts create the possibility that anything that has a legal possibility to transfer ownership may form part of the property managed by the fiduciary trustee.

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There are three ways a country can define its tax borders: citizen-based, residence-based and territorial. A citizen-based tax system taxes all income earned by the citizen, regardless of where that citizen lives or where the income is earned. 

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In this article, Dr. Gábor B. Szabó reviews the facts and misunderstandings related to the legal regulation of trusts in Hungary.

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