Publication: Magyar Közlöny
Issue: MK-2011-75 (Year: 2011, Number: 75)
Era: contemporary
Section: 2011. évi LXXXIII. törvény
Paragraph Index: 211

4. Upon the entry into force of this Convention, the Convention between the Government of the Hungarian People’s Republic and the Government of the Kingdom of Denmark for the avoidance of Double Taxation with respect to Taxes on Income and on Capital, signed on 24th October 1978, shall terminate and cease to have effect: (a) with respect to taxes withheld at source, on income derived on or after 1 January of the calendar year next following that in which this Convention enters into force; (b) with respect to other taxes on income and on capital, for taxes chargeable for any tax year beginning on or after 1 January of the calendar year next following that in which this Convention enters into force. Article 27 TERMINATION This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention,through diplomaticchannels,by givingnoticeofterminationat leastsixmonthsbeforethe end ofany calendar year after five years from the date of entry into force of the Convention. In such event, this Convention shall cease to have effect in both Contracting States: (a) with respect to taxes withheld at source, on income derived on or after 1 January of the calendar year next following that in which the notice is given; (b) with respect to other taxes on income, to taxes chargeable for any tax year beginning on or after 1 January of the calendar year next following that in which the notice is given. IN WITNESS WHEREOF the undersigned, duly authorised thereto by their respective Governments, have signed this Convention. Done in duplicate at Budapest this 27th day of April, in the Hungarian, Danish and English languages, each text being equally authentic. In case of divergence of interpretation the English text shall prevail. For the Republic of Hungary For the Kingdom of Denmark (signatures) PROTOCOL to the Convention between the Republic of Hungary and the Kingdom of Denmark for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with respect to Taxes on Income signed on 27th of April 2011 at Budapest The Republic of Hungary and the Kingdom of Denmark have in addition to the Convention for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with respect to Taxes on Income signed on 27th April 2011 at Budapest agreed on the following provisions, which shall form an integral part of the said Convention:

Source: https://magyarkozlony.hu/hivatalos-lapok/e28b93f48eeefbd42f7cf6bf52ec7292218bc1a0/dokumentumok/001a14bd593e7f41e8750ff8eb4adfad2b55c36b/letoltes