Document Type
Article
Publication Date
2024
Abstract
On January 1, 2024, the 1979 tax treaty between the United States andHungary was officially terminated.A revised treaty was signed in 2010but was never ratified by the United States, and it is unlikely that it willcome into effect any time soon.This situation is an anomaly because the United States has tax treaties withmost other members of the European Union (EU) and the Organisation forEconomic Co-operation and Development (OECD). Why did the UnitedStates terminate the treaty in July 2022?
Recommended Citation
Avi-Yonah, Reuven S. "Whither LOB?" International Tax Journal 50, no. 2 (2024): 29-32.
Comments
© 2024 R. S. Avi-Yonah. This article is reprinted with the publisher’s permission from International Tax Journal, a bimonthly journal published by CCH Incorporated. Copying or distribution without the publisher’s permission is prohibited.