{"id":4588,"date":"2024-03-06T09:30:48","date_gmt":"2024-03-06T08:30:48","guid":{"rendered":"https:\/\/blogs.dlapiper.com\/advocatus\/?p=4588"},"modified":"2024-03-06T09:30:49","modified_gmt":"2024-03-06T08:30:49","slug":"megfojthatja-a-magyar-innovaciot-az-amerikai-kettos-adoegyezmeny-felmondasa","status":"publish","type":"post","link":"https:\/\/blogs.dlapiper.com\/advocatus\/2024\/03\/megfojthatja-a-magyar-innovaciot-az-amerikai-kettos-adoegyezmeny-felmondasa\/","title":{"rendered":"Megfojthatja a magyar innov\u00e1ci\u00f3t az amerikai kett\u0151s ad\u00f3egyezm\u00e9ny felmond\u00e1sa?"},"content":{"rendered":"\t\t
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Megfojthatja a magyar innov\u00e1ci\u00f3t az amerikai kett\u0151s ad\u00f3egyezm\u00e9ny felmond\u00e1sa? <\/strong><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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A technol\u00f3gia, a tud\u00e1s a modern gazdas\u00e1g f\u00e9ltve \u0151rz\u00f6tt kincse. Gondoljunk csak arra, hogy mekkora tud\u00e1s \u00f6sszpontosul a haszn\u00e1lati t\u00e1rgyainkban p\u00e9ld\u00e1ul egy modern aut\u00f3ban, egy sz\u00e1m\u00edt\u00f3g\u00e9ben, egy telefonos applik\u00e1ci\u00f3ban, vagy ak\u00e1r az IKEA-ban v\u00e1s\u00e1rolt b\u00fatorban. Ezeknek a megalkot\u00e1sa elk\u00e9peszt\u0151 tud\u00e1st \u00e9s gyakran nagy t\u0151k\u00e9t ig\u00e9nyel. E tud\u00e1s birtokosa ma jellemz\u0151en a gazdas\u00e1gilag fejlett vil\u00e1g: az Egyes\u00fclt \u00c1llamok, Nyugat-Eur\u00f3pa, Jap\u00e1n, K\u00edna, D\u00e9l-Korea. \u00a0<\/p>

A vil\u00e1g szinte minden orsz\u00e1ga \u00f6szt\u00f6nzi a technol\u00f3gia fejleszt\u00e9s\u00e9t jellemz\u0151en k\u00f6zvetlen t\u00e1mogat\u00e1ssal, ad\u00f3kedvezm\u00e9nyekkel, infrastruktur\u00e1lis beruh\u00e1z\u00e1ssal, oktat\u00e1ssal, a k\u00f6zigazgat\u00e1s hat\u00e9kony szervez\u00e9s\u00e9vel, a munkaer\u0151 hat\u00e9kony mozg\u00f3s\u00edt\u00e1s\u00e1val, elektronikus \u00e1t\u00e1ll\u00e1ssal stb., mivel az \u00e9rt\u00e9kes technol\u00f3gia biztos\u00edthatja az adott orsz\u00e1g gazdas\u00e1gi n\u00f6veked\u00e9s\u00e9t, j\u00f3l\u00e9t\u00e9t, munkahelyek teremt\u00e9s\u00e9t. R\u00e1ad\u00e1sul a technol\u00f3gia gyorsan v\u00e1ltozik. Vajon bek\u00f6sz\u00f6nt az a korszak amikor a technol\u00f3gia adott szelete saj\u00e1t mag\u00e1t fejleszti, ak\u00e1r az ember beavatkoz\u00e1sa n\u00e9lk\u00fcl? \u00a0<\/p>

A technol\u00f3gi\u00e1t nem csak l\u00e9trehozni kell, az akkor v\u00e1lik \u00e9rt\u00e9kk\u00e9, ha van r\u00e1 ig\u00e9ny \u00e9s fizet\u0151k\u00e9pes kereslet. Nem v\u00e9letlen, hogy a technol\u00f3gia akkor \u00e9letk\u00e9pes, ha m\u00e1r bizony\u00edtott a fejlett vil\u00e1gban. Egy magas technol\u00f3gi\u00e1t fejleszt\u0151 v\u00e1llalkoz\u00e1s nem r\u00fag labd\u00e1ba \u00fagy, hogy nincs vev\u0151je \u00c9szak-Amerik\u00e1ban, a fejlett vil\u00e1g legnagyobb fizet\u0151k\u00e9pes piac\u00e1n. Jellemz\u0151en ez jelenti a kaput a glob\u00e1lis gazdas\u00e1g fel\u00e9. Persze l\u00e9teznek technol\u00f3gi\u00e1k, amelyek kisebb piacokat, orsz\u00e1gokat, r\u00e9gi\u00f3kat szolg\u00e1lnak ki, de a magasan fejlett technol\u00f3gia \u00e9s az azt kiszolg\u00e1l\u00f3 technol\u00f3gi\u00e1k piaca glob\u00e1lis.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Vajon mi az \u00f6sszef\u00fcgg\u00e9s az amerikai-magyar kett\u0151s ad\u00f3egyezm\u00e9ny megsz\u0171n\u00e9se \u00e9s a magyar v\u00e1llalkoz\u00e1sok technol\u00f3gia-fejleszt\u00e9si k\u00e9pess\u00e9ge (\u00e9s \u00edgy a magyar gazdas\u00e1g fejl\u0151d\u00e9si potenci\u00e1lja) k\u00f6z\u00f6tt? Ha az egyezm\u00e9ny megsz\u0171n\u00e9se miatt bizonyos t\u00edpus\u00fa magyarorsz\u00e1gi innov\u00e1ci\u00f3 h\u00e1tr\u00e1nyt szenvedhet, akkor ezt a h\u00e1tr\u00e1nyos helyzetet vajon hogyan lehet feloldani? Milyen strat\u00e9gi\u00e1t kell kialak\u00edtani a magyar v\u00e1llalkoz\u00e1soknak a megv\u00e1ltozott k\u00f6rnyezetben?<\/strong><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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A magyar gazdas\u00e1g n\u00f6veked\u00e9si potenci\u00e1lj\u00e1t azok az indul\u00f3 (start-up) v\u00e1llalkoz\u00e1sok jelenthetik, amelyek innovat\u00edv \u00f6tletekb\u0151l olyan technol\u00f3gi\u00e1t fejlesztenek ki, amelyre van ig\u00e9ny a vil\u00e1ggazdas\u00e1gban. Ezek a v\u00e1llalkoz\u00e1sok rendk\u00edv\u00fcl \u00e9rt\u00e9kesek Magyarorsz\u00e1g sz\u00e1m\u00e1ra, mert olyan m\u0171helyek, ahol a tud\u00e1st az ott dolgoz\u00f3k egy\u00fctt fejlesztik, azt megosztj\u00e1k egym\u00e1ssal, \u00e9s \u00f6sszem\u00e9rik magukat a vil\u00e1g m\u00e1s t\u00e1jain dolgoz\u00f3 szakmai m\u0171helyekkel, azokhoz kapcsol\u00f3dnak, m\u00edg m\u00e1sokkal versenyeznek a vev\u0151k\u00e9rt a piacon. Ezen v\u00e1llalkoz\u00e1sok k\u00f6z\u00fcl ker\u00fclhetnek ki azok, melyek hozz\u00e1j\u00e1rulhatnak egy nagyobb k\u00f6z\u00f6ss\u00e9g, vagy ak\u00e1r az eg\u00e9sz orsz\u00e1g jobb boldogul\u00e1s\u00e1hoz.<\/p>

A startupok sz\u00e1m\u00e1ra gyakran kulcsfontoss\u00e1g\u00fa az amerikai piac, hiszen jellemz\u0151en ott vannak a fizet\u0151k\u00e9pes vev\u0151k. De igaz ez a m\u00e1r \u00e9rett, fejlett technol\u00f3gi\u00e1t alkalmaz\u00f3 magyar k\u00f6zpont\u00fa v\u00e1llalatokra is: p\u00e9ld\u00e1ul gy\u00f3gyszeripari c\u00e9gekre, szoftver fejleszt\u0151kre, aut\u00f3ipari technol\u00f3gi\u00e1t fejleszt\u0151 \u00e9s gy\u00e1rt\u00f3 c\u00e9gekre, s\u0151t mindezeken t\u00fal a keresked\u0151kre is.<\/p>

Az amerikai-magyar kett\u0151s ad\u00f3egyezm\u00e9ny megsz\u0171n\u00e9se miatt a magyar c\u00e9g USA-b\u00f3l sz\u00e1rmaz\u00f3 bev\u00e9telei f\u0151szab\u00e1ly szerint 30% forr\u00e1sad\u00f3 al\u00e1 esnek. Ez szinte minden bev\u00e9tel-t\u00edpus tekintet\u00e9ben igaz lehet. Vagyis nemcsak azok j\u00e1rnak rosszul az egyezm\u00e9ny megsz\u0171n\u00e9se miatt, akik befektet\u00e9sekkel (p\u00e9ld\u00e1ul r\u00e9szesed\u00e9sek, ingatlanok, k\u00f6lcs\u00f6n k\u00f6vetel\u00e9sek) rendelkeznek az USA-ban, hanem azok is, akik p\u00e9ld\u00e1ul az ottani vev\u0151ik r\u00e9sz\u00e9re \u00e9rt\u00e9kes\u00edtenek szolg\u00e1ltat\u00e1st. Am\u00edg e bev\u00e9telek 2013-ban jellemz\u0151en egy\u00e1ltal\u00e1n nem estek forr\u00e1sad\u00f3 al\u00e1 az USA-ban, vagy csak alacsony (p\u00e9ld\u00e1ul osztal\u00e9k eset\u00e9ben 5%\/15%) forr\u00e1sad\u00f3t kellett fizetni, addig 2024-t\u0151l a forr\u00e1sad\u00f3 f\u0151szab\u00e1ly szerint 30%-ra n\u00f6vekszik. Ez p\u00e9ld\u00e1ul egy egyes\u00fclt \u00e1llamokbeli vev\u0151 r\u00e9sz\u00e9re szoftvert licenszbe ad\u00f3 magyar v\u00e1llalkoz\u00e1s sz\u00e1m\u00e1ra az\u00e9rt f\u00e1jdalmas, mert az eddigi 100 egys\u00e9gnyi bev\u00e9tel helyett 2024-t\u0151l m\u00e1r csak 70 egys\u00e9gnyi bev\u00e9tellel sz\u00e1molhat. Mindez versenyh\u00e1tr\u00e1nyt jelent egy hasonl\u00f3 tev\u00e9kenys\u00e9get v\u00e9gz\u0151 n\u00e9met, \u00edr, luxemburgi, holland, sv\u00e1jci, vagy angol t\u00e1rsas\u00e1ggal szemben.<\/p>

Mit tehetnek a v\u00e1llalatok?<\/p>

K\u00e9zenfekv\u0151 megold\u00e1snak t\u0171nik, hogy a tev\u00e9kenys\u00e9get \u00e1tvigy\u00e9k egy m\u00e1sik orsz\u00e1gba, amelynek el\u0151ny\u00f6s a kett\u0151s ad\u00f3egyezm\u00e9nye az USA-val, \u00e9s amely nem engedi a jogd\u00edj forr\u00e1sad\u00f3ztat\u00e1s\u00e1t. Ez egy szoftver eset\u00e9ben egyszer\u0171nek t\u0171nhet els\u0151re, p\u00e9ld\u00e1ul \u00e1truh\u00e1zzuk a szoftvert p\u00e9ld\u00e1ul egy angol t\u00e1rsas\u00e1gra \u00e9s majd ez fogja licenszbe adni az amerikai vev\u0151knek. \u00c1m ennek az egyszer\u0171nek t\u0171n\u0151 gondolatnak a kivitelez\u00e9sekor sz\u00e1mos akad\u00e1lyba \u00fctk\u00f6z\u00fcnk: az els\u0151 probl\u00e9ma az, hogy az amerikai-angol kett\u0151s ad\u00f3egyezm\u00e9ny csak szigor\u00fa felt\u00e9telek teljes\u00edt\u00e9se eset\u00e9ben engedi alkalmazni a kett\u0151s ad\u00f3egyezm\u00e9ny kedvezm\u00e9nyeit (p\u00e9ld\u00e1ul a 0%-os forr\u00e1sad\u00f3t a licenszd\u00edjon). E felt\u00e9telek teljes\u00edt\u00e9s\u00e9hez a magyar c\u00e9gnek \u201eangol c\u00e9gg\u00e9\u201d kell v\u00e1lni. Ez pedig egy neh\u00e9z \u00e9s k\u00f6lts\u00e9ges folyamat, mivel egy ismeretlen orsz\u00e1g szab\u00e1lyinak megfelel\u0151 m\u00f3don kell \u00e1talak\u00edtani a m\u0171k\u00f6d\u00e9st, amely sz\u00e1mos \u00fajabb megoldand\u00f3 probl\u00e9m\u00e1t vet fel, amiket kezelni kell. Ez lek\u00f6ti a menedzsment idej\u00e9t \u00e9s figyelm\u00e9t \u00e9s forr\u00e1sokat von el a fejleszt\u00e9st\u0151l, ami rontja a versenyk\u00e9pess\u00e9get. Ezzel a magyar v\u00e1llalkoz\u00e1s versenyel\u0151nye ker\u00fclhet vesz\u00e9lybe, nevezetesen az, hogy hasonl\u00f3 hat\u00e9konys\u00e1g mellett alacsonyabb k\u00f6lts\u00e9ggel k\u00e9pes fejleszteni (alacsonyabb b\u00e9rk\u00f6lts\u00e9gek, m\u0171k\u00f6d\u00e9si k\u00f6lts\u00e9gek \u00e9s a viszonylag alacsony t\u00e1rsas\u00e1gi j\u00f6vedelemad\u00f3szint miatt). Azok a magyar k\u00f6zpont\u00fa c\u00e9gek, persze, akik m\u00e1r \u00e9rettebb f\u00e1zisban m\u0171k\u00f6dnek, \u00e9s ez\u00e9rt a vil\u00e1g t\u00f6bb orsz\u00e1g\u00e1ban van jelenl\u00e9t\u00fck, valamivel egyszer\u0171bb helyzetben vannak, lehet, hogy \u00e9ppen akad olyan csoport-v\u00e1llalat, amely alkalmas arra, hogy megszerezze a szellemi tulajdont (IP-t), esetleg azt tov\u00e1bb fejlessze \u00e9s hasznos\u00edtsa az amerikai vev\u0151k r\u00e9sz\u00e9re.<\/p>

Egy m\u00e1sik probl\u00e9ma \u00e9ppen Magyarorsz\u00e1gon mer\u00fclhet fel: ha a v\u00e1llaltcsoporton bel\u00fcl \u00e1tadjuk az IP-t, vagy valamely tev\u00e9kenys\u00e9get \u00e1truh\u00e1zzuk, vagy csak egy szerz\u0151d\u00e9ses poz\u00edci\u00f3t enged\u00fcnk \u00e1t egy k\u00fclf\u00f6ldi csoportv\u00e1llalat r\u00e9sz\u00e9re, akkor ez f\u0151szab\u00e1ly szerint ad\u00f3k\u00f6teles Magyarorsz\u00e1gon, mivel egyik \u00e1llam sem engedheti meg, hogy adott \u201eprofit-potenci\u00e1l\u201d, melyhez ad\u00f3bev\u00e9tel kapcsol\u00f3dik ad\u00f3zatlanul hagyhassa el az orsz\u00e1got.<\/p>

R\u00e1ad\u00e1sul, ha a kutat\u00e1s fejleszt\u00e9s ugyan Magyarorsz\u00e1gon marad, de az IP k\u00fclf\u00f6ldre ker\u00fcl, akkor sz\u00e1mos kedvezm\u00e9nyt\u0151l eleshet egy magyar v\u00e1llalkoz\u00e1s. Az OECD \u00e9pp a kutat\u00e1s fejleszt\u00e9si tev\u00e9kenys\u00e9g \u00e9s az IP licenszbe-ad\u00e1si tev\u00e9kenys\u00e9g helysz\u00edn\u00e9nek sz\u00e9tv\u00e1laszt\u00e1s\u00e1t k\u00edv\u00e1nta megakad\u00e1lyozni a BEPS szab\u00e1lyokkal. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Alternat\u00edv strat\u00e9gi\u00e1k keres\u00e9se<\/strong><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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L\u00e9teznek persze m\u00e1s strat\u00e9gi\u00e1k is a \u201edzsungel-harcos\u201d m\u00f3dszert\u0151l (p\u00e9ld\u00e1ul LOB klauzul\u00e1t nem alkalmaz\u00f3 kett\u0151s ad\u00f3egyezm\u00e9nyekre hagyatkoz\u00e1s) a szofisztik\u00e1lt megold\u00e1sokig (p\u00e9ld\u00e1ul a fejleszt\u00e9sek sor\u00e1n alkalmazott k\u00f6lts\u00e9gmegoszt\u00e1si \u00e9s hasznos\u00edt\u00e1si un. CCA modellek bevezet\u00e9s\u00e9vel, vagy fi\u00f3ktelep l\u00e9trehozatal\u00e1val) \u00e9s persze k\u00f6ztes megold\u00e1sok is vannak az adott v\u00e1llalkoz\u00e1s adotts\u00e1gaihoz \u00e9s preferenci\u00e1ihoz igazod\u00f3an.<\/p>

A k\u00fclf\u00f6ldi k\u00f6zpont\u00fa multinacion\u00e1lis c\u00e9gek eset\u00e9ben \u2013 sajnos \u2013 a logikus strat\u00e9gia jellemz\u0151en az, hogy az eddig magyar ad\u00f3bev\u00e9telt biztos\u00edt\u00f3 tev\u00e9kenys\u00e9g egy m\u00e1sik orsz\u00e1gba ker\u00fcl \u00e1tad\u00e1sra, ahol kedvez\u0151bbek az ad\u00f3z\u00e1si felt\u00e9telek. Illetve annak a m\u00e9rlegel\u00e9sekor, hogy adott tev\u00e9kenys\u00e9get (mely magas technol\u00f3gi\u00e1t k\u00e9pvisel \u00e9s vev\u0151i k\u00f6z\u00f6tt lehet amerikai) itthon, vagy valamely m\u00e1s k\u00f6rnyez\u0151 orsz\u00e1gban v\u00e9gezzenek-e v\u00e1rhat\u00f3an Magyarorsz\u00e1g versenyh\u00e1tr\u00e1nyba ker\u00fcl. K\u00e9rd\u00e9s, hogy ezt a h\u00e1tr\u00e1nyt vajon le lehet-e dolgozni ak\u00e1r m\u00e1s komparat\u00edv el\u0151nnyel, ak\u00e1r \u201ekulcsra-k\u00e9sz\u201d ad\u00f3z\u00e1si strat\u00e9gi\u00e1val? \u00a0\u00a0<\/p>

Mindenesetre az amerikai-magyar kett\u0151s ad\u00f3egyezm\u00e9ny megsz\u0171n\u00e9se miatt \u00faj strat\u00e9gi\u00e1kat kell alkotni azoknak a v\u00e1llalkoz\u00e1soknak, amelyek kapcsolatba ker\u00fclnek amerikai v\u00e1llalatokkal vagy ak\u00e1r mag\u00e1nszem\u00e9lyekkel a m\u0171k\u00f6d\u00e9s\u00fck sor\u00e1n. Nagy seg\u00edts\u00e9g lenne ebben az ad\u00f3hat\u00f3s\u00e1gi t\u00e1mogat\u00e1s ak\u00e1r csak az egy\u00e9rtelm\u0171, v\u00e1llalkoz\u00e1sbar\u00e1t jog\u00e9rtelmez\u00e9s tekintet\u00e9ben.<\/p>

Vajon elj\u00f6n az az id\u0151, amikor a k\u00f6zvetlen ad\u00f3k olyan szinten harmoniz\u00e1ltak lesznek az EU-ban, ahol m\u00e1r elker\u00fclhetetlen az egys\u00e9ges k\u00fcls\u0151 nemzetk\u00f6zi ad\u00f3politika, \u00e9s ahol az EU minden egyes tag\u00e1llama hasonl\u00f3 felt\u00e9telek ment\u00e9n k\u00f6t kett\u0151s ad\u00f3egyezm\u00e9nyt harmadik \u00e1llamokkal? Lehet, hogy ez \u00e1llna \u00f6sszhangban a szabadpiaccal, valamint az EU \u00e1ltal v\u00e9dett szabads\u00e1gok biztos\u00edt\u00e1s\u00e1val? A magyar-amerikai kett\u0151s ad\u00f3egyezm\u00e9ny \u2013 am\u00edg hat\u00e1lyban volt \u2013 jelent\u0151s el\u0151nyt biztos\u00edtott Magyarorsz\u00e1g sz\u00e1m\u00e1ra m\u00e1s EU tag\u00e1llamokhoz k\u00e9pest. A szerz\u0151d\u00e9s megsz\u0171n\u00e9se viszont azt is eredm\u00e9nyezheti 2024-t\u0151l, hogy a kor\u00e1bban kedvez\u0151tlenebb ad\u00f3egyezm\u00e9nyekkel rendelkez\u0151 orsz\u00e1gok is jobb lehet\u0151s\u00e9geket biztos\u00edthatnak majd. Vajon milyen strat\u00e9gi\u00e1val lehet ezt a h\u00e1tr\u00e1nyt lek\u00fczdeni?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Szerz\u0151: Torma Levente<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\n\t\t\t\t\t\t\t\tTorma Levente**\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\tVezet\u0151 \u00fcgyv\u00e9d,

Ad\u00f3jogi Csoport vezet\u0151je\n\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t

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\n\t\t\t\t\t\t\tTorma Levente\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\tLevente a DLA Piper Hungary ad\u00f3jogi csoportj\u00e1nak vezet\u0151je. Sz\u00e9les k\u00f6r\u0171 tapasztalattal rendelkezi hazai \u00e9s a nemzetk\u00f6zi ad\u00f3z\u00e1s, ad\u00f3tervez\u00e9s, akviz\u00edci\u00f3k, ad\u00f3jogi jogvit\u00e1k, nemzetk\u00f6zi ad\u00f3optimaliz\u00e1l\u00e1si strukt\u00far\u00e1k fel\u00e1ll\u00edt\u00e1sa, egyes p\u00e9nz\u00fcgyi eszk\u00f6z\u00f6k ad\u00f3jogi aspektusai, ad\u00f3kedvezm\u00e9nyek \u00e9s \u00e1llami t\u00e1mogat\u00e1sok ig\u00e9nybev\u00e9tele, munkav\u00e1llal\u00f3i juttat\u00e1si programok, \u00c1FA, \u00e9s a transzfer\u00e1rak ter\u00fclet\u00e9n.\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tE-mailt k\u00fcld\u00f6k\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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K\u00e9rd\u00e9se van? Keressen minket bizalommal!<\/b><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tKapcsolatfelv\u00e9tel<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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K\u00f6vesse LinkedIn oldalunkat!<\/b><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Legfrissebb tartalmaink<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\n\t\t\t\n\t\t\t\t\u00daj t\u00e1j\u00e9koztat\u00e1si k\u00f6telezetts\u00e9g a keresked\u0151k sz\u00e1m\u00e1ra\t\t\t<\/a>\n\t\t<\/h4>\n\t\t\t\t
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2026. szeptember 27. napj\u00e1t\u00f3l a keresked\u0151k k\u00f6telesek harmoniz\u00e1lt form\u00e1ban felt\u00fcntetni a jogszab\u00e1ly \u00e1ltal k\u00f6telez\u0151en el\u0151\u00edrt szavatoss\u00e1gi szab\u00e1lyokat \u00e9s a gy\u00e1rt\u00f3k \u00e1ltal a tart\u00f3ss\u00e1gra \u00f6nk\u00e9nt v\u00e1llalt kereskedelmi j\u00f3t\u00e1ll\u00e1st.<\/p>\n\t\t<\/div>\n\t\t\n\t\t\n\t\t\tTov\u00e1bb >>\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\n\t\t\tDLA Piper\t\t<\/span>\n\t\t\t\t\n\t\t\t2026-10-19\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\tP\u00f3tmunk\u00e1ra is kiterjed\u0151 hat\u00e1sk\u00f6r, \u201emegd\u00f6nthetetlen\u201d szakv\u00e9lem\u00e9ny? 5+1 fontos jogszab\u00e1lyi v\u00e1ltoz\u00e1s a Teljes\u00edt\u00e9sigazol\u00e1s Szak\u00e9rt\u0151 Szerv m\u0171k\u00f6d\u00e9s\u00e9ben\t\t\t<\/a>\n\t\t<\/h4>\n\t\t\t\t
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2027. janu\u00e1r 1-j\u00e9t\u0151l b\u0151v\u00fcl a Teljes\u00edt\u00e9sigazol\u00e1si Szak\u00e9rt\u0151i Szerv (TSZSZ) hat\u00e1sk\u00f6re, \u00e9s er\u0151s\u00f6dik szakv\u00e9lem\u00e9ny\u00e9nek perbeli szerepe.<\/p>\n\t\t<\/div>\n\t\t\n\t\t\n\t\t\tTov\u00e1bb >>\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\n\t\t\tDLA Piper\t\t<\/span>\n\t\t\t\t\n\t\t\t2026-10-16\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\tHungary\u2019s Casino Concessions in Focus as Reform Continues\t\t\t<\/a>\n\t\t<\/h4>\n\t\t\t\t
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On 21 September 2026, the Hungarian Parliament debated, under an expedited legislative procedure, a bill amending certain laws governing concessions. The Parliament adopted the bill the following day, and it was promulgated on 30 September 2026. This article outlines the key elements of the reform and assesses its potential effects on the casino concession framework.<\/p>\n\t\t<\/div>\n\t\t\n\t\t\n\t\t\tTov\u00e1bb >>\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\n\t\t\tRadics Viktor\t\t<\/span>\n\t\t\t\t\n\t\t\t2026-10-09\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Vajon mi az \u00f6sszef\u00fcgg\u00e9s az amerikai-magyar kett\u0151s ad\u00f3egyezm\u00e9ny megsz\u0171n\u00e9se \u00e9s a magyar v\u00e1llalkoz\u00e1sok technol\u00f3gia-fejleszt\u00e9si k\u00e9pess\u00e9ge (\u00e9s \u00edgy a magyar gazdas\u00e1g fejl\u0151d\u00e9si potenci\u00e1lja) k\u00f6z\u00f6tt? Ha az egyezm\u00e9ny megsz\u0171n\u00e9se miatt bizonyos t\u00edpus\u00fa magyarorsz\u00e1gi innov\u00e1ci\u00f3 h\u00e1tr\u00e1nyt szenvedhet, akkor ezt a h\u00e1tr\u00e1nyos helyzetet vajon hogyan lehet feloldani? Milyen strat\u00e9gi\u00e1t kell kialak\u00edtani a magyar v\u00e1llalkoz\u00e1soknak a megv\u00e1ltozott k\u00f6rnyezetben?<\/p>\n","protected":false},"author":253,"featured_media":4590,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[384],"tags":[1396,591],"coauthors":[761],"class_list":["post-4588","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ado","tag-amerikai-kettos-adoegyezmeny","tag-innovacio"],"yoast_head":"\nAz amerikai ad\u00f3egyezm\u00e9ny felmond\u00e1s\u00e1nak hat\u00e1sa haz\u00e1nkra<\/title>\n<meta name=\"description\" content=\"Hogyan hat a magyar innov\u00e1ci\u00f3ra az amerikai kett\u0151s ad\u00f3egyezm\u00e9ny felmond\u00e1sa? 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