Ferenc Mádl Institute of Comparative Law

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Welcome to the website of the Ferenc Mádl Institute of Comparative Law!

Established in 2019, the Institute is named after Ferenc Mádl, an academic, an emblematic figure of Hungarian comparative law, an internationally renowned lawyer and President of the Hungarian Republic. During the establishment Ferenc Mádl Institute for Comparative Law (MFI), existing comparative law institutes in other countries served as an important model, in particular the Swiss Institute of Comparative Law which operates under the Federal Ministry of Justice; the Hellenic Institute of International and Foreign Law; and, in some respects, the Max Planck Institute. Beyond the foreign examples, it was also emphasized during the establishment of the MFI that the Institute should also reflect Hungarian national priorities and characteristics both in terms of its spirit, its tasks and its personal and infrastructure capacity.

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Functions

The Institute shall carry out the following tasks in order to further improve the quality of domestic legislation, increase its international standing and reputation, examine the legislation’s enter into force, support domestic legal research and education, and promote international legal relationships and cooperation:

Carries out comparative international legal researches

in order to develop jurisprudence and it develops proposals for domestic legislation.

Organizes scientific conferences

and other professional events.

Collaborates with similar research institutes and scientific workshops

and has extensive international relations. 

Advancing legal science

through research, analyses and publishing activities

Prepares policy analyses

and publishes successful exemplary legislative solutions.

Contributes

to the tasks of the Minister of Justice

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The taxation of the digital economy

The English-language conference called The taxation of the digital economy will be held in Budapest on 24 and 25 September 2020 to discuss the EU and international proposals for fair and equitable taxation of the taxpayers being engaged in the digital economy.

More about the conference

The digital economy brought about new challenges in the field of international tax law. The traditional concept of permanent establishment that plays the main role in the allocation of active business income between the state of residence and state of source is currently based on a certain degree of physical presence in the host country. Consequently, the income derived from a number of digitally provided services may not be taxed in the source (market) jurisdictions under the current distributive rules. There is consensus that the current legal framework of international taxation is no longer adequate due to the emergence of new business models and the proliferation of digitalization and they are in need of reforms.

Both at international level and at the level of the European Union, there are plans as to how to achieve the fair and equitable taxation of the taxpayers being engaged in the digital economy.

The conference focuses on the three proposals of a particular importance:

  • The directive proposal of the EU Commission as an interim solution on the common system of a digital services tax on revenues resulting from the provision of certain digital services;
  • The long-term solution of the EU Commission, that is, its directive proposal on laying down rules relating to the corporate taxation of a significant digital presence;
  • The Public Consultation Document “Secretarial Proposal for a ‘Unified Approach’ under Pillar One” published under the auspices of the OECD, aiming at the modification of current transfer pricing rules (Pillar I proposal).

ferenc mádl

Scholar, university professor of law, member of the Hungarian Academy of Sciences. Minister without portfolio and later Minister of Culture and Public Education in the first two conservative cabinets between 1990-1994. President of Hungary between 2000-2005.

Mádl Ferenc Institute of Comparative Law

address: 1123 Budapest, Alkotás Street 55-61.
e-mail: mfi@mfi.gov.hu
phone: +36 (1) 795-2006
mailing address: 1525 Budapest, Pf. 79.