Publication: Magyar Közlöny
Issue: MK-2010-32 (Year: 2010, Number: 32)
Era: contemporary
Section: szóló 1996. évi CXII. törvény 3. szakasz 1. bekezdésében felsorolt szolgáltatásokat, vagy bármely azt köve tõen
Paragraph Index: 884

f) with respect to dividends, interest or royalties arising in Hungary and beneficially owned by a company that is a resident of the United States, a company that is a resident of a member state of the European Union will be treated as satisfying the requirements of subparagraph e) i) B) of this paragraph for purposes of determining whether such United States resident is entitled to benefits under this paragraph if a payment of dividends, interest or royalties arising in Hungary and paid directly to such resident of a member state of the European Union would have been exempt from tax pursuant to any directive of the European Union, notwithstanding that the income tax convention between Hungary and that other member state of the European Union would provide for a higher rate of tax with respect to such payment than the rate of tax applicable to such United States company under Article 10, 11 or 12 of this Convention. Article 23 RELIEF FROM DOUBLE TAXATION

Source: https://magyarkozlony.hu/hivatalos-lapok/07d27bff30d27e1e27043370e8724dee864f7353/dokumentumok/8bfaa15ae64877eb1eb8cd5a9ff7a0cc8831b8d5/letoltes