Publication: Magyar Közlöny
Issue: MK-2008-178 (Year: 2008, Number: 178)
Era: 2004-2010
Section: 
Paragraph Index: 560

5. Whe re a com pany which is a re si dent of a Cont rac ting Sta te de ri ves pro fits or in co me from the ot her Cont rac ting Sta te, that ot her Sta te may not im po se any tax on the di vi dends paid by the com pany, ex cept in so far as such di vi dends are paid to a re si dent of that ot her Sta te or in so far as the hol ding in res pect of which the di vi dends are paid is ef fec ti vely con nec ted with a per ma nent es tab lish ment or a fi xed base si tu a ted in that ot her Sta te, nor sub ject the com pany’s un dist ri bu ted pro fits to a tax on the com pany’s un dist ri bu ted pro fits, even if the di vi dends paid or the un dist ri bu ted pro fits con sist wholly or partly of pro fits or in co me ari sing in such ot her Sta te. Ar tic le 11 INTEREST

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