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2011. évi CXLV. törvény a Magyar Köztársaság és a Mexikói Egyesült Államok között, a jövedelemadók területén a kettős adóztatás elkerüléséről és az ad

Röviden

Ez a törvény a Magyar Köztársaság és a Mexikói Egyesült Államok között létrejött egyezményt hirdeti ki, amelynek célja a jövedelemadók területén a kettős adóztatás elkerülése és az adóztatás kijátszásának megakadályozása.

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Főbb pontok

Jogszabály szövege
Obsah (4)Article 4Article 12Article 15Article 26

2011. évi CXLV. törvény a Magyar Köztársaság és a Mexikói Egyesült Államok között, a jövedelemadók területén a kettős adóztatás elkerüléséről és az adóztatás kijátszásának megakadályozásáról szóló, Me

Article 4

: Notwithstanding the provisions of paragraph 1 of Article 4, a pension fund or investment fund established according to the laws of a Contracting State shall be regarded a resident of such Contracting State. 2.

Article 12

paragraph 3: If after the entry into force of this Convention, Mexico agrees with a third state to a provision that does not include the term „the use of, or the right to use, any industrial, commercial or scientific equipment” in the concept of royalties, subparagraph (b) of paragraph 3 of Article 12 shall automatically not be applicable between Hungary and Mexico from the date of the entry into force of the Convention between Mexico and the third state. 3.

Article 15

: It is understood that the term „any other organ” means: (

  1. i)in the case of Hungary: the supervisory board; (
  2. ii)in the case of Mexico: Comisario. 4.

Article 26

: If in accordance with domestic law personal data are exchanged under this Convention, the following additional provisions shall apply subject to the legal provisions in effect for each Contracting State: (

  1. a)The receiving agency may use such data only for the stated purpose and shall be subject to the conditions prescribed by the supplying agency. (
  2. b)The receiving agency shall on request inform the supplying agency about the use of the supplied data and the results achieved thereby. (
  3. c)Personal data may be supplied only to the responsible agencies. Any subsequent supply to other agencies may be effected only with the prior approval of the supplying agency. (
  4. d)The supplying agency shall be obliged to ensure that the data to be supplied are accurate and that they are necessary for and proportionate to the purpose for which they are supplied. Any bans on data supply prescribed under applicable domestic law shall be observed. If it emerges that inaccurate data or data which should not have been supplied have been supplied, the receiving agency shall be informed of this without delay. That agency shall be obliged to correct or erase such data without delay. (
  5. e)Upon application the person concerned shall be informed of the supplied data relating to him and of the use to which such data are to be put. There shall be no obligation to furnish this information if on balance it turns out that the public interest in withholding it outweighs the interest of the person concerned in receiving it. In all other respects, the right of the person concerned to be informed of the existing data relating to him shall be governed by the domestic law of the Contracting State in whose sovereign territory the application for the information is made. (
  6. f)The receiving agency shall bear liability in accordance with its domestic laws in relation to any person suffering unlawful damage as a result of supply under the exchange of data pursuant to this Convention. In relation to the damaged person, the receiving agency may not plead to its discharge that the damage had been caused by the supplying agency. (
  7. g)Where the domestic law of the supplying agency contains special provisions for the deletion of the personal data supplied, that agency shall inform the receiving agency accordingly. Irrespective of such law, supplied personal data shall be erased once they are no longer required for the purpose for which they were supplied. (
  8. h)The supplying and the receiving agencies shall be obliged to keep official records of the supply and receipt of personal data. (
  9. i)The supplying and the receiving agencies shall be obliged to take effective measures to protect the personal data supplied against unauthorised access, unauthorised alteration and unauthorised disclosure. (
  10. j)The Contracting States shall ensure that the adherence to the data protection requirements set forth in this Convention is monitored by organisations which are independent from the agencies in accordance with the respective legislations of the Contracting States. In the event of breach of rights related to data protection, the affected persons shall be entitled to legal remedy, including in a court, in accordance with the respective domestic legislations of the Contracting States. 5. The present Convention shall in no way prejudice to the obligations deriving from Hungary’s membership in the European Union. IN WITNESS WHEREOF the undersigned, duly authorised thereto, have signed this Protocol. Done in duplicate at Mexico City this 24th day of June 2011, in the Hungarian, Spanish and English languages, each text being equally authentic. In case of divergence of interpretation the English text shall prevail. For the Republic of Hungary For the United Mexican States (signatures)” 4. §

(1)Ez a törvény – a
(2)bekezdésben meghatározott kivétellel – a kihirdetését követő napon lép hatályba.
(2)A
  1. és
  2. § az Egyezmény
  3. Cikk
  4. bekezdésében meghatározott időpontban lép hatályba. *
(3)Az Egyezmény, valamint a
  1. és
  2. § hatálybalépésének naptári napját a külpolitikáért felelős miniszter – annak ismertté válását követően – a Magyar Közlönyben haladéktalanul közzétett egyedi határozatával állapítja meg. *
(4)E törvény végrehajtásához szükséges intézkedésekről az adópolitikáért felelős miniszter gondoskodik. Vissza az oldal tetejére -->

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