The tax treaty between Austria and Hungary will be modified through certain provisions of the MLI after Hungary has finalized the necessary ratification procedure. According to today’s provisional MLI positions of Hungary, the number of modified treaty provisions is very limited and concerns only the modification of the preamble, the addition of Art 9 para 2 OECD Model, the bringing in-line with the current OECD Model of the article on mutual agreement procedures, and an insertion of a provision for the prevention of treaty abuse.
