Publication: Magyar Közlöny
Issue: MK-2008-178 (Year: 2008, Number: 178)
Era: 2004-2010
Section: 
Paragraph Index: 597

1. In Hun ga ry do ub le ta xa ti on shall be eli mi na ted as fol lows: (a) Whe re a re si dent of Hun ga ry de ri ves in co me or own ca pi tal which, in ac cor dan ce with the pro vi si ons of this Con ven ti on may be ta xed in Uz be kis tan, Hun ga ry shall, sub ject to the pro vi si ons of sub pa rag raph (b) and pa rag raph 3, exempt such in co me or ca pi tal from tax. (b) Whe re a re si dent of Hun ga ry de ri ves items of in co me which, in ac cor dan ce with the pro vi si ons of Ar tic le 10, 11, 12 may be ta xed in Uz be kis tan, Hun ga ry shall al low as a de duc ti on from the tax on the in co me of that re si dent an amo unt equ al to the tax paid in Uz be kis tan. Such de duc ti on shall not, ho we ver, ex ce ed that part of the tax, as com pu ted be fo re the de duc ti on is gi ven which is att ri bu tab le to such items of in co me de ri ved from Uz be kis tan.

Source: https://magyarkozlony.hu/hivatalos-lapok/3fc0ad87be38a5f2a24d49c506dea77d754bdd33/dokumentumok/dbc47fc4a0312a44919ed8a9622e330645eb85ed/letoltes