A világ első kettős adóztatás elkerüléséről szóló multilaterális egyezménye – és amiért Magyarország nem ratifikálta

Nikula, István (2025) A világ első kettős adóztatás elkerüléséről szóló multilaterális egyezménye – és amiért Magyarország nem ratifikálta. JOG ÁLLAM POLITIKA: JOG- ÉS POLITIKATUDOMÁNYI FOLYÓIRAT, 17 (2). pp. 35-48. ISSN 2060-4580

Preview

Text JAP_2025_02_nikula_istvan.pdf - Published Version Download (267kB) | Preview

Abstract

The Rome Double Tax Convention was signed on April 6, 1922, by Austria, Hungary, Italy, Poland, Romania, and the Kingdom of Serbs, Croats and Slovenes. The world’s first multilateral agreement for the avoidance of double taxation aimed to resolve the problems caused by double taxation between the states that were part of Austria-Hungary, except Czechoslovakia, which only had observer status. However, the Rome Double Tax Convention ultimately failed to achieve this goal, as the other signatory states, apart from Austria and Italy, did not ratify it. This study aims to present the undoubtedly pioneering Rome Double Tax Convention and to explore the reasons that led to Hungary’s failure to ratify it.

Actions (login required)

Edit Item