1.1 General Remarks and Definitions
The double taxation treaty with respect to taxes on income and capital in place between the Republic of Austria and the Republic of Hungary was signed on 25 February 1975 and entered into force on 9 February 1976 and became (retroactively) effective as of 1 January 1976 („DTT Austria/Hungary“). There are no additional bilateral protocols to the DTT Austria/Hungary. The Austrian Ministry of Finance, however, has issued an ordinance on the application of the DTT Austria/Hungary in Austria (VO BGBl 1978/101). The Hungarian Ministry of Finance has also issued several case studies concerning the application of the DTT Austria/Hungary and declared that the provisions thereof shall be interpreted in line with the OECD Commentary on the Model Convention (1995/11. Adózási kérdés).
