haku: @journal_id 523 / yhteensä: 381
viite: 119 / 381
| Tekijä: | Hock, G. |
| Otsikko: | Treaty policy |
| Lehti: | European Taxation
1994 : VOL. 34:8, p. 272-275 |
| Asiasana: | TAXATION TAX POLICY HUNGARY |
| Kieli: | eng |
| Tiivistelmä: | In the early seventies foreign investment in Hungary started to become an important factor in the economy. As a result, Hungary began negotiating double tax treaties in order to provide sufficient treaty protection. In 1977 and 1978 Hungary, then a member of COMECON, became a party to two multinational treaties known as "COMECON treaties". Thus, the conclusion of bilateral income treaties was a concern only with respect to "non-socialist" countries and the Minister of Finance was authorized to examine whether it is reasonable to conclude such treaties. |
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