TaxTMI 
TaxTMI 
Personal Scope
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....he Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income signed on 3rd November, 2003 (the "Convention"), as modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting signed by India and Hungary on 7th June, 2017 (the "MLI"). The document was prepared on the basis of the MLI position of India submitted to the Depositary upon ratification on 25th June, 2019 and of the MLI position of Hungary submitted to the Depositary upon ratification on 25th March, 2021. These MLI positions are subject to modifications as provided in the MLI. Modifications made to MLI positions could modify the effects of the MLI on this Convention. The authent....
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....OECD) webpage at the following link: http://www.oecd.org/tax/treaties/multilateral-convention-to-implement-tax-treaty-related-measures-to-prevent-BEPS.pdf The authentic legal texts of the Convention (in English) can be found at the following link: In India: https://www.incometaxindia.gov.in/Pages/international-taxation/dtaa.aspx - In Hungary: https://njt.hu/jogszabaly/2005-144-00-00 The MLI position of India submitted to the Depositary upon ratification on 25th June, 2019 and the MLI position of Hungary submitted to the Depositary upon ratification on 25th March, 2021 can be found on the MLI Depositary (OECD) webpage. Entry into Effect of the MLI Provisions: The provisions of the MLI applicable to the Convention do not take effect....