adóegyezményekre

Adóegyezményekre, or double taxation agreements (DTAs), are bilateral treaties between countries designed to prevent individuals and companies from being taxed twice on the same income in different jurisdictions. These agreements aim to promote international trade and investment by providing tax certainty and avoiding double taxation.

The core principle of adóegyezményekre is to allocate taxing rights between the contracting states. This allocation typically follows rules that determine which country has the primary right to tax certain types of income, such as business profits, dividends, interest, royalties, and income from employment. Often, one country may be granted the sole right to tax, while the other country might offer a tax exemption or a credit for taxes paid in the first country.

These agreements also include provisions for mutual administrative assistance between tax authorities, facilitating the exchange of information to combat tax evasion and avoidance. The framework for these agreements is largely based on model conventions developed by the Organisation for Economic Co-operation and Development (OECD) and the United Nations (UN). Hungary, for instance, has a broad network of adóegyezményekre with numerous countries, forming an integral part of its international tax policy.