DT9251 - Hungary: Agreements in force
Title: Convention between the United Kingdom of Great Britain and Northern Ireland and the Republic of Hungary for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains
Signed: 7 September 2011
Statutory Instrument number: SI 2011 No. 2726
Entered into force: 28 December 2011
Has effect:
- in both countries, in respect of taxes withheld at source, from 1 January 2012
- in Hungary, in respect of all other taxes, from 1 January 2012
- in the UK, in respect of income tax and capital gains tax, from 6 April 2012; in respect of corporation tax, from 1 April 2012
A previous convention (SI 1978 No. 1056) applied until the dates from which the above convention had effect.
The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/hungary-tax-treaties