Home / Dz.U. 1995 nr 125 poz. 602
Convention between the Republic of Poland and the Republic of Hungary on the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, done at Budapest on September 23, 1992.
Konwencja między Rzecząpospolitą Polską a Republiką Węgierską w sprawie unikania podwójnego opodatkowania w zakresie podatków od dochodu i majątku, sporządzona w Budapeszcie dnia 23 września 1992 r.
Type
Convention (Konwencja)
Status
in force (obowiązujący)
Announced
1993-07-12
Entry into force
1995-09-10
Texts
Keywords
avoidance of double taxationtaxesinternational agreements
Related acts
Repealed Acts (1)
Acts Declared Repealed (1)
Amending Acts (1)
Acts referring to this act
- Repealing Acts: Convention between the Republic of Poland and the Kingdom of Hungary for the prevention of double taxation in the field of direct taxes, signed in Warsaw on May 12, 1928.
- Amended Acts: Protocol to the Convention between the Republic of Poland and the Republic of Hungary on the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital, done in Budapest on 23 September 1992.
- References: Government Statement of August 3, 2021, on the entry into force in relations between the Republic of Poland and Hungary of the Multilateral Convention implementing tax treaty related measures to combat base erosion and profit shifting, done in Paris on November 24, 2016, and its application in the implementation of the provisions of the Convention between the Republic of Poland and the Republic of Hungary for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, done in Budapest on September 23, 1992, and in the implementation of the provisions of the Protocol to the Convention between the Republic of Poland and the Republic of Hungary for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, done in Budapest on September 23, 1992, done in Warsaw on June 27, 2000
- Legal Basis: Government statement of July 25, 1995, on the entry into force of the Convention between the Republic of Poland and the Republic of Hungary on the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, done at Budapest on September 23, 1992.
- Legal Basis from Art.: Government statement of July 25, 1995, on the entry into force of the Convention between the Republic of Poland and the Republic of Hungary on the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, done at Budapest on September 23, 1992.
- Correction for Acts: Announcement of the Minister of Foreign Affairs of July 13, 2021 on the correction of errors
- Repeals Resulting From: Law of March 17, 1931, on the ratification of the convention between the Republic of Poland and the Kingdom of Hungary for the prevention of double taxation of inheritances, signed in Warsaw on May 12, 1928.