According to a notification published by Pakistan's Federal Board of Revenue, the amending protocol to the 1992 income tax treaty between Hungary and Pakistan entered into force on 19 November 2020. The protocol, signed 14 July 2020, provides for the replacement of Article 27 (Exchange of Information) in line with the OECD standards for information exchange. The protocol is the first to amend the treaty and applies from 1 January 2021.