{"id":12537,"date":"2025-01-21T18:33:00","date_gmt":"2025-01-21T17:33:00","guid":{"rendered":"https:\/\/hu.andersen.com\/?post_type=services&#038;p=12537"},"modified":"2025-12-15T16:17:25","modified_gmt":"2025-12-15T15:17:25","slug":"globalis-minimumado-tanacsadas","status":"publish","type":"services","link":"https:\/\/hu.andersen.com\/hu\/adotanacsadas-szolgaltatas\/atstrukturalasok-felvasarlasok-es-tranzakcios-adotervezes\/globalis-minimumado-tanacsadas\/","title":{"rendered":"Glob\u00e1lis minimumad\u00f3 tan\u00e1csad\u00e1s"},"content":{"rendered":"\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>A <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/globalis-minimumado\/\">glob\u00e1lis minimumad\u00f3 (GloBE) az OECD nemzetk\u00f6zi ad\u00f3z\u00e1si reformj\u00e1nak m\u00e1sodik pill\u00e9re<\/a>, amely a nemzetk\u00f6zi v\u00e1llalatcsoportok eset\u00e9ben minimum szintet \u00edr el\u0151 a j\u00f6vedelemad\u00f3ra vonatkoz\u00f3an. A szervezet 2019-ben kezdett el dolgozni a vonatkoz\u00f3 szab\u00e1lyoz\u00e1s megalkot\u00e1s\u00e1n. Az eredeti elgondol\u00e1s f\u00f3kusz\u00e1ban m\u00e9g csak a digit\u00e1lis szolg\u00e1ltat\u00e1sok, illetve a nagy technol\u00f3giai \u00f3ri\u00e1sok nemzetk\u00f6zi ad\u00f3ztat\u00e1s\u00e1nak egys\u00e9ges megold\u00e1sa szerepelt. Ezt terjesztett\u00e9k ki k\u00e9s\u0151bb valamennyi olyan v\u00e1llalatcsoportra, amelynek \u00f6ssz\u00e1rbev\u00e9tele meghalad egy bizonyos szintet.<\/p>\n\n\n\n<p class=\"has-text-color has-link-color has-medium-font-size wp-elements-c96912cdd13105e07d4585acc219584c\" style=\"color:#ab0e1e\"><strong>A glob\u00e1lis minimumad\u00f3 (GloBE) szab\u00e1lyok elfogad\u00e1sa<\/strong><\/p>\n\n\n\n<p>Az uni\u00f3s tag\u00e1llamok 2022 december\u00e9ben \u00e1llapodtak meg abban, hogy ir\u00e1nyelvk\u00e9nt fogadj\u00e1k el az OECD ad\u00f3reformj\u00e1nak 2. pill\u00e9r\u00e9t, vagyis a multinacion\u00e1lis \u00e9s nagym\u00e9ret\u0171 belf\u00f6ldi v\u00e1llalatcsoportokra vonatkoz\u00f3 minimumad\u00f3r\u00f3l (glob\u00e1lis minimumad\u00f3, nemzetk\u00f6zileg ismert nev\u00e9n GloBE) sz\u00f3l\u00f3 szab\u00e1lyokat. Az ir\u00e1nyelv (EU 2022\/2523) a GloBE alkalmaz\u00e1s\u00e1t 2023. december 31-\u00e9t k\u00f6vet\u0151en kezd\u0151d\u0151 \u00e9vekre \u00edrja el\u0151 \u00fagy, hogy a z\u00e1r\u00f3 rendelkez\u00e9sek alapj\u00e1n a tag\u00e1llamoknak 2023. december 31-ig kellett \u00e1t\u00fcltetni\u00fck saj\u00e1t jogrendj\u00fckbe az \u00faj szab\u00e1lyoz\u00e1st.<\/p>\n\n\n\n<p>A magyar korm\u00e1ny 2023. okt\u00f3ber 31-\u00e9n terjesztette az Orsz\u00e1ggy\u0171l\u00e9s el\u00e9 a T\/5877. sz\u00e1m\u00fa t\u00f6rv\u00e9nyjavaslatot, amely az \u0151szi ad\u00f3csomag r\u00e9szek\u00e9nt a glob\u00e1lis minimum-ad\u00f3szintet biztos\u00edt\u00f3 kieg\u00e9sz\u00edt\u0151 ad\u00f3kr\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny javaslat\u00e1t is tartalmazza. Ez az el\u0151bb eml\u00edtett uni\u00f3s ir\u00e1nyelvvel \u00f6sszhangban 2023. december 31-\u00e9n l\u00e9pett hat\u00e1lyba.<\/p>\n\n\n\n<p class=\"has-text-color has-link-color has-medium-font-size wp-elements-10157d20a4d092087dc38cd26ea067c1\" style=\"color:#ab0e1e\"><strong>Hogyan seg\u00edthet \u00d6nnek az Andersen Magyarorsz\u00e1g?<\/strong><\/p>\n\n\n\n<p>Az Andersen Magyarorsz\u00e1g szak\u00e9rt\u0151i csapata a glob\u00e1lis minimumad\u00f3val kapcsolatos feladatok ell\u00e1t\u00e1s\u00e1ban az al\u00e1bbi szolg\u00e1ltat\u00e1sokkal \u00e1ll az \u00e9rintett v\u00e1llalkoz\u00e1sok rendelkez\u00e9s\u00e9re:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>GloBE csoport felt\u00e9rk\u00e9pez\u00e9se magyar v\u00e9gs\u0151 anyav\u00e1llalattal rendelkez\u0151 multinacion\u00e1lis v\u00e1llalatcsoportoknak, GloBE hat\u00e1svizsg\u00e1lat lefolytat\u00e1sa<\/li>\n\n\n\n<li>Helyi csoporttagok potenci\u00e1lis GloBE poz\u00edci\u00f3j\u00e1nak meghat\u00e1roz\u00e1sa<\/li>\n\n\n\n<li>Az egyes mentess\u00e9gek alkalmazhat\u00f3s\u00e1g\u00e1nak vizsg\u00e1lata<\/li>\n\n\n\n<li>A joghat\u00f3s\u00e1gi effekt\u00edv ad\u00f3kulcs kisz\u00e1m\u00edt\u00e1sa<\/li>\n\n\n\n<li>GloBE specifikus k\u00e9rd\u00e9sekben val\u00f3 tan\u00e1csad\u00e1s<\/li>\n<\/ul>\n\n\n\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/hu.andersen.com\/hu\/kapcsolat\/\" style=\"background-color:#ab0e1e\">L\u00e9pjen kapcsolatba vel\u00fcnk!<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<\/p>\n","protected":false},"featured_media":12538,"parent":1597,"menu_order":0,"template":"","meta":{"_acf_changed":false,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"class_list":{"0":"post-12537","1":"services","2":"type-services","3":"status-publish","4":"has-post-thumbnail","6":"entry"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - 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