About this document
India-Hungary Double Taxation Agreement by OECD: Organisation for Economic Co-operation and Development is a document available to read on EtoBox.
The Convention between India and Hungary aims to avoid double taxation and prevent fiscal evasion regarding income taxes, promoting economic cooperation. It outlines the personal scope, taxes covered, definitions, residency criteria, and rules for permanent establishments, business profits, international transport, associated enterprises, dividends, and interest. The agreement establishes how income from various sources will be taxed and the responsibilities of the competent authorities in both countries.
- Author
- OECD: Organisation for Economic Co-operation and Development
- Language
- EN