Multilateral instrument modifies double taxation agreement; selected MLI provisions change applicability and timing of treaty rules. The MLI modifies the India-Hungary Convention according to each Party's notified MLI positions, with authentic texts of the Convention and the MLI remaining authoritative. Applicable MLI provisions take effect only as chosen by the Parties and on staggered dates depending on whether they concern withholding taxes or other taxes; Article 1 (Personal Scope) applies the Convention to persons resident in one or both Contracting States.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Multilateral instrument modifies double taxation agreement; selected MLI provisions change applicability and timing of treaty rules.
The MLI modifies the India-Hungary Convention according to each Party's notified MLI positions, with authentic texts of the Convention and the MLI remaining authoritative. Applicable MLI provisions take effect only as chosen by the Parties and on staggered dates depending on whether they concern withholding taxes or other taxes; Article 1 (Personal Scope) applies the Convention to persons resident in one or both Contracting States.
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