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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Hungary-India Tax Protocol: Key Provisions on Property Income, Capital Gains, Dividends, and Supervisory Board Remuneration under Article 16.</h1> The Protocol between Hungary and India, part of their Double Taxation Avoidance Agreement, outlines specific tax provisions. Income from immovable property and capital gains may be taxed in both countries. Profits from construction projects are limited to the activities within the host country, excluding external deliveries. Dividends paid by Indian companies are taxed at a maximum of 10% for shareholders. If India agrees to lower tax rates with an OECD member, the same rates apply here. Supervisory Board remuneration in Hungary is taxed under Article 16. Residents are defined by fiscal residency in the relevant years. Tax rates on permanent establishments may differ but not by more than 13 percentage points. Additional tax on Indian companies in Hungary is capped at 10% on profits after local tax deductions. The agreement was signed in New Delhi on November 3, 2003.
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