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Hungary Publishes MLI Synthesized Texts of Tax Treaties with Lithuania, Luxembourg, Malaysia, Malta, Netherlands, Oman, Pakistan, and Poland

10 August 2023

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Treaty Development

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Hungary-Lithuania-Luxembourg-Malaysia-Malta-Netherlands-Oman-Pakistan-Poland

Hungary's Ministry of Finance has published the synthesized texts of the tax treaties with Lithuania, Luxembourg, Malaysia, Malta, the Netherlands, Oman, Pakistan, and Poland as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized texts have been prepared based on the reservations and notifications (MLI positions) submitted by the respective countries. The authentic legal texts of the tax treaties and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 2004 Hungary-Lithuania tax treaty: with respect to taxes withheld at source on amounts...