07/2024
Switzerland and Hungary sign protocol of amendment to double taxation agreement
Natalya Ezzaini
On July 12, 2024, Switzerland and Hungary signed a protocol of amendment to the DTA.
On July 12, 2024, Switzerland and Hungary signed a protocol of amendment to the DTA.
The protocol implements the minimum standards for double taxation agreements. It contains an abuse clause, an arbitration clause and a clause referring to the GloBE rules.
The change log is available here.
First publication:
www.taxlawblog.ch
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