Publication: Magyar Közlöny
Issue: MK-2010-181 (Year: 2010, Number: 181)
Era: contemporary
Section: 2010. évi CXXXIII. törvény
Paragraph Index: 1225

1. For the purposes of this Agreement, unless the context otherwise requires: (a) the term „territory” means the territory referred to in subparagraph 3(b) or 3(a) of Article 2 of this Agreement, as the context requires, and the terms „other territory” and „territories” shall be construed accordingly; (b) the term „person” includes an individual, a company and any other body of persons; (c) the term „company” means any body corporate or any entity which is treated as a body corporate for tax purposes; (d) the term „enterprise” applies to the carrying on of any business; (e) the terms „enterprise of a territory” and „enterprise of the other territory” mean respectively an enterprise carried on by a resident of a territory and an enterprise carried on by a resident of the other territory; (f) the term „international traffic” means any transport by a ship or aircraft operated by an enterprise of a territory, except when the ship or aircraft is operated solely between places in the other territory; (g) the term „competent authority” means: (i) in the case of the territory in which the taxation laws administered by the Ministry of Finance, Taipei are applied, the Minister of Finance or his authorised representatives; (ii) in the case of the territory in which the taxation laws administered by the Hungarian Ministry of Finance are applied, the Minister of Finance or his authorised representatives.

Source: https://magyarkozlony.hu/hivatalos-lapok/4774126550d98855ec8bc2b0930e2d509c87cd18/dokumentumok/c4b3f5ffbe35f9a00c8df653ca85fec4299fad4e/letoltes