5.1 Unilateral Double Taxation Relief
The rules on unilateral double taxation relief are set out in the domestic Income Tax Acts, namely by Act No. CXVII of 1995 on Personal Income Tax („PIT Act“) and by Act No. LXXXI of 1996 on Corporate Income Tax and on Dividend Tax („CIT Act“). The procedural rules concerning unilateral double taxation relief are governed by Act No. XCII of 2003 on Tax Procedure.
