(b) with respect to other taxes on income, to taxes chargeable for any tax year beginning on or after 1 January of the calendar year next following that in which the notice is given.
IN WITNESS WHEREOF the undersigned, duly authorised thereto, by their respective Government, have signed this Agreement.
Done at Muscat the 2 day of November 2016, corresponding to 02/02 1438 AH in two identical originals each in Hungarian, Arabic and English languages, each text being equally authentic. In case of divergence of interpretation, the English text shall prevail.
| For the Government of Hungary | For the Government of the Sultanate of Oman |
On the date of signing of the Agreement between the Government of Hungary and the Government of the Sultanate of Oman for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, the undersigned have agreed upon the following provisions which shall form an integral part of the Agreement.
1. With reference to the Agreement, it is understood that the term „statutory body” shall apply only to the Sultanate of Oman and means a body constituted by a Royal Decree and wholly owned by the Sultanate of Oman.
2. With reference to paragraph 3 of Article 4 of the Agreement:
It is understood that the „place of effective management” is the place where the day-to-day management activity of the person’s business as a whole is carried on by the senior officers including the executing officer.
IN WITNESS WHEREOF the undersigned, duly authorised thereto, by their respective Government, have signed this Protocol.
Done at Muscat the 2 day of November 2016, corresponding to 02/02 1438 AH in two identical originals each in Hungarian, Arabic and English languages, each text being equally authentic. In case of divergence of interpretation, the English text shall prevail.
| For the Government of Hungary | For the Government of the Sultanate of Oman” |
4. § (1) Ez a törvény – a (2) bekezdésben meghatározott kivétellel – a kihirdetését követő napon lép hatályba.
(2) A 2. § és a 3. § az Egyezmény 30. cikk (2) bekezdésének nyitó szövegrészében meghatározott időpontban lép hatályba.
(3) Az Egyezmény, illetve a 2. § és a 3. § hatálybalépésének naptári napját a külpolitikáért felelős miniszter – annak ismertté válását követően – a Magyar Közlönyben haladéktalanul közzétett közleményével állapítja meg.
(4) Az e törvény végrehajtásához szükséges intézkedésekről az adópolitikáért felelős miniszter gondoskodik.
