DT9254 - Hungary: Notes

Dual resident companies (Article 4)

Under Article 4(4), the competent authorities shall determine the residence under the convention of those companies that are dually resident in Hungary and the UK under their respective domestic laws.

Artistes and sportsmen (Article 16)

An artiste or athlete who is a resident of Hungary and who exercises their profession in the UK will not be taxable in the UK where the visit is wholly or mainly supported by public funds of either the UK or Hungary, or a political subdivision or local authority thereof.

Lecturers and Researchers (Article 20)

An individual who visits the UK for a period not exceeding two years for the purpose of teaching or carrying out advanced study (including research) at a university, college or other recognised research institute or other establishment for higher education in the UK and who was immediately before that visit a resident of Hungary will be exempt from tax in the UK on any remuneration for such teaching or research for a period not exceeding two years from the date he first visits the UK for such purpose.

The provision does not apply if the research is undertaken primarily for the private benefit of a specific person or persons.