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of <h1>Article 7 MLI Introduces Principal Purposes Test to Prevent Treaty Abuse in Double Tax Agreements with Hungary</h1> Article 27 of the Double Tax Avoidance Agreement (DTAA) with Hungary states that the fiscal privileges of diplomatic agents and consular officers remain unaffected by this Convention, adhering to international law or special agreements. However, Article 7 of the Multilateral Instrument (MLI) introduces a Principal Purposes Test to prevent treaty abuse. Under this test, benefits under the Convention will not be granted if it is determined that obtaining such benefits was a principal purpose of any arrangement or transaction, unless it aligns with the Convention's objectives and purposes.
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