author_orbitax
Orbitax

Share This Article

Hungary Publishes MLI Synthesized Texts of Tax Treaties with Portugal, Qatar, Russia, San Marino, Saudi Arabia, Serbia, Singapore, and the Slovak Republic

11 August 2023

|

Treaty Development

|

Hungary-Portugal-Qatar-Russia-San Marino-Saudi Arabia-Serbia-Singapore-Slovak Republic

Hungary's Ministry of Finance has published the synthesized texts of the tax treaties with Portugal, Qatar, Russia, San Marino, Saudi Arabia, Serbia, Singapore, and the Slovak Republic 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 1995 Hungary-Portugal tax treaty: with respect to taxes withheld at...