Hungary has 81 tax agreements, as reported in its response to the Peer Review questionnaire.

Hungary signed the MLI in 2017, listing 66 tax agreements.

Hungary is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1

The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.

Hungary indicated in its response to the Peer Review questionnaire that the agreements not listed under the MLI were concluded with treaty partners that were not ad hoc Group members at the time of Hungary’s signature. Hungary further indicated that it is not concerned by treaty shopping with respect to those agreements.

No jurisdiction has raised any concerns about their agreements with Hungary.


← 1. For its agreements listed under the MLI, Hungary is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).

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