Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters
Nature of declaration : Declarations, Denunciations, Derogations
Status as of 22/09/2019
HungaryDeclaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 7 November 2014 – Or. Engl.
ANNEX A – Existing taxes to which the Convention would apply
Article 2, paragraph 1.a:
i) personal income tax, corporate income tax.
Article 2, paragraph 1.b:
i) land parcel tax, building tax, local business tax,
ii) social contribution tax and contributions (pension contribution, health insurance contribution, labour market contribution),
iii) A: duties (inheritance tax, duty on gifts, duty on onerous transfer of property),
C. value added tax,
D. excise duties.
iv) motor vehicle tax
Period covered: 01/03/2015 -
Articles concerned : 2
Declaration transmitted by the Permanent Delegation of Hungary to the OECD and UNESCO to the Secretariat General of the OECD on 28 March 2018 - Or. Engl.
Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
Period covered: 28/03/2018 -
Articles concerned : 28