Luxembourg: Parliament ratified DTA with Hungary

Luxembourg has published the Grand-Ducal Regulation of 26 May 2026 in the Official Gazette, setting out the list of jurisdictions with which it will automatically exchange information from GloBE Information Returns (GIRs) in relation to the global

The amending protocol to the 1996 income and capital tax treaty between Luxembourg and Vietnam entered into force on 14 April 2026. The agreement seeks to prevent double taxation and fiscal evasion between the two nations Signed on 4 May 2023,

Hungary's National Tax and Customs Administration (NAV) has introduced an expanded version of Form 24GLBADO to streamline reporting of the country's additional global minimum tax requirements. The form, initially used for advance qualified domestic

Hungary’s tax authorities released comprehensive guidance on 13 May 2026 addressing the reporting requirements for global minimum tax obligations. This guidance provides taxpayers with clarity on the detailed data submissions required under

Hungary has gazetted the Act XIV of 2026 on 9 May 2026, introducing various amendments and measures that entered into force on 14 May 2026. The Act also elevates certain provisions of government decrees to a statutory level, including those of

Hungary’s National Tax and Customs Administration (NAV) has published an explanatory guide to the GloBE Information Return (GIR) XML schema, aligned with OECD definitions, to clarify data reporting requirements under the country’s DAC9