10 April 2012
Details of the Hungary - Qatar Income Tax Treaty (2012), signed on 18 January 2012, have become available. The treaty was concluded in the Arabic, Hungarian and English languages, each text having equal authenticity. In the case of divergence, however, the English text prevails.
The treaty generally follows the OECD Model Convention. Although, in Art. 2, the Treaty covers taxes on income imposed on behalf of the Contracting States' local authoriti…