de-hungary-2011-base · encoding recovery evidence

Unreviewed machine transcription. No legal review; currentness unknown. Noindex is not access control.

Treaty directory · Source supplements

Complete separate source supplements

The original signing clause identifies German, Hungarian and English as authentic. Only German and English are supplied; the authentic Hungarian version is NOT included. The clause gives English precedence in divergent interpretation of the German and Hungarian texts. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-hungary-2011-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2011-02-28; consent law 2011-09-30; Gazette publication 2011-10-07; treaty entry into force UNRESOLVED in pinned audit (retained official-article audit evidence); general application from 2012-01-01 (roster, not universal tax-specific start). Encoding-recovery method: only independently evidenced source font code00 /space Unicode mappings U+0007 to U+0020 changed in a separately hashed derivative. CFF blank glyphs, 278-unit advances, unchanged decoded page content streams and 22/22 identical page renders evidence this mapping. Word regrouping is logged; every nonspace character is conserved in sequence within its physical source line. No generated treaty wording and no OCR.

Currentness and later material

Integral protocol retained separately, not merged into the final article. Later changes and 2026 developments are not exhaustively verified. KNOWN MLI EFFECTS OMITTED: audit records general application from 2025-01-01 and Part VI from 2024-11-01; neither is incorporated. Tax-specific MLI application remains unreviewed. Replaces agreement signed 1977-07-18; exact transitional effects remain unreviewed.

Evidence, not legal review

Original SHA-256: ca737f4514fb6a7df5817f5c8cb175f53837505b4c9583d11d8672153f24334e

Encoding derivative SHA-256: 300ca0779eb40c8b5a45a5e97eb757166b282f70cf4a6c3c8bf2fd4808aa34b3

16842 mapped blank-glyph occurrences; 2495 geometry-reconciled lines; 363 flagged text regions retained. Flags are not an exhaustive accuracy score. All wording remains unreviewed.

Source glyph proof

Font object 26: /ICKALM+HelveticaNeueLTW1G-Roman; encoded00 selects /space, width278/1000em; CFF space charstring fc080e contains only width/endchar and no outline. ToUnicode mapped it to U+0007. Derivative changes only that mapping to U+0020.

Font object 126: /ASNRDH+HelveticaNeueLTW1G-Roman; encoded00 selects /space, width278/1000em; CFF space charstring fc080e contains only width/endchar and no outline. ToUnicode mapped it to U+0007. Derivative changes only that mapping to U+0020.

Original physical page evidence

These images identify full physical PDF pages, not verified paragraph correspondence. Accessible extracted text is provided beside each image; it is machine evidence.

Physical PDF page 1

Original PDF page

Original physical PDF page 1 for de-hungary-2011-base

beschlossen: men wird nachstehend veröffentlicht. blatt zu verkünden. Berlin, den 30. September 2011

919

Physical PDF page 2

Original PDF page

Original physical PDF page 2 for de-hungary-2011-base

920 Die Bundesrepublik Deutschland und die Republik Ungarn – von dem Wunsch geleitet, ihre wirtschaftlichen Beziehungen durch den Abbau steuerlicher Hindernisse zu fördern und ihre

The Federal Republic of Germany and the Republic of Hungary – Desiring to promote their mutual economic relations by removing fiscal obstacles and to strengthen their cooperation in tax matters –

Physical PDF page 10

Original PDF page

Original physical PDF page 10 for de-hungary-2011-base

928 (5) Bestehen zwischen dem Schuldner und dem Nutzungs - berechtigten oder zwischen jedem von ihnen und einem Dritten besondere Beziehungen und übersteigen deshalb die Lizenz - gebühren, gemessen an der zugrunde liegenden Leistung, den Betrag, den Schuldner und Nutzungsberechtigter ohne diese

(5) Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the

Physical PDF page 19

Original PDF page

Original physical PDF page 19 for de-hungary-2011-base

Artikel 31 Kündigung Dieses Abkommen bleibt auf unbestimmte Zeit in Kraft, jedoch kann jeder der Vertragsstaaten bis zum 30. Juni eines jeden Kalenderjahrs nach Ablauf von fünf Jahren, vom Tag des Inkraft- tretens an gerechnet, das Abkommen gegenüber dem anderen

937 Article 31 Termination This Agreement shall continue in effect for an unlimited period but either of the Contracting States may, on or before the thirtieth day of June in any calendar year beginning after the

Physical PDF page 20

Original PDF page

Original physical PDF page 20 for de-hungary-2011-base

938 Die Bundesrepublik Deutschland und die Republik Ungarn ha- ben ergänzend zum Abkommen vom 28. Februar 2011 zur Vermeidung der Doppelbesteuerung und zur Verhinderung der Steuerverkürzung auf dem Gebiet der Steuern vom Einkommen und vom Vermögen die nachstehenden Bestimmungen verein-

The Federal Republic of Germany and the Republic of Hungary have in addition to the Agreement of 28 February 2011 for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital agreed on the following provisions, which shall form an integral part of the said Agreement: