Details of the income tax treaty and protocol between Denmark and Hungary, signed on 27 April 2011, have become available. The treaty was concluded in the Danish, 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.
With entry into force of this treaty, the treaty between Denmark and Hungary, signed on 24 October 1978, will cease to have…