我国政府和匈牙利政府于1992年6月17日在北京签订的关于对所得避免双重征税和防止偷漏税的协定，业经双方外交部分别于1992年9月17日和1994年12月1日互致照会，确认已完成该协定生效的法律程序。根据该协定第二十八条的规定，协定应自1994年12月31日起生效，自1995年1月1日起执 The agreement between our government and the Hungarian government signed in Beijing on June 17, 1992 on the avoidance of double taxation on income and the prevention of tax evasion has been approved by the Ministry of Foreign Affairs on September 17, 1992 and December 1, 1994 respectively A note to the Committee confirming that the legal procedures for the entry into force of the agreement have been completed. Pursuant to Article 28 of the Agreement, the agreement shall enter into force on December 31, 1994, with effect from January 1, 1995