Publication: Magyar Közlöny
Issue: MK-2010-26 (Year: 2010, Number: 26)
Era: contemporary
Section: 2010. évi X. törvény
Paragraph Index: 259

2. This Agreement shall enter into force on the date of the latter of the notifications referred to in paragraph 1 and its provisions shall have effect: (a) in Hungary: (i) 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 Agreement enters into force; (ii) with respect to other taxes on income and taxes on capital, to taxes chargeable for any tax year beginning on or after 1 January of the calendar year next following that in which the Agreement enters into force. (b) in Armenia: (i) in respect of taxes withheld at source – on income derived on or after the first day of January in the calendar year next following the year in which the Agreement enters into force; (ii) in respect of other taxes on income and on capital – for taxes chargeable for any tax year beginning on or after the first day of January in the calendar year next following the year in which the Agreement enters into force. Article 29 TERMINATION This Agreement shall remain in force until terminated by a Contracting State. Either of the Contracting States may give to the other Contracting State, through diplomatic channels, written notice of termination on or before the thirtieth day of June in any calendar year from the fifth year following that in which the Agreement entered into force. In such event, this Agreement 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 and taxes on capital, 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, have signed this Agreement. Done at Budapest, on 9 November 2009, in two originals, in the Hungarian, Armenian and English languages, all versions being equally authentic. In case of divergence in interpretation the English text shall prevail. For the Government of For the Government of the Republic of Hungary the Republic of Armenia (signatures)” PROTOCOL TO THE AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF HUNGARY AND THE GOVERNMENT OF THE REPUBLIC OF ARMENIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL When signing today the Agreement between the Government of the Republic of Hungary and the Government of the Republic of Armenia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, the following additional provisions forming integral part of this Agreement have been agreed upon. It is understood that:

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