Publication: Magyar Közlöny
Issue: MK-2008-178 (Year: 2008, Number: 178)
Era: 2004-2010
Section: 
Paragraph Index: 527

1. For the purposes of this Convention, unless the context otherwise requires: (a) the term „Hungary” means the Republic of Hungary and, when used in a geographical sense it means the territory of the Republic of Hungary; (b) the term „Uzbekistan” means the Republic of Uzbekistan, and by the use in the geographical sense includes its territory, the territorial waters and air space over them where the Republic of Uzbekistan may exercise sovereign rights and jurisdiction including rights to use the subsoil and natural resources in accordance with international law and the laws of the Republic of Uzbekistan; (c) the terms „a Contracting State”, „one of the Contracting States” and „the other Contracting State” mean Hungary or Uzbekistan, as the context requires; (d) the term „person” includes an individual, a company and any other body of persons; (e) the term „company” means body corporate or any entity which is treated as a body corporate for tax purposes; (f) the terms „enterprise of a Contracting State” and „enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (g) the term „international traffic” means any transport by a ship, aircraft, railway or road-transport vehicle operated by an enterprise of a Contracting State, except when the ship, aircraft, railway or road-transport vehicle is operated solely between places in the other Contracting State; (h) the term „competent authority” means: (i) in the case of Hungary, the Minister of Finance or his authorised representative; (ii) in the case of the Republic of Uzbekistan, the State Tax Committee or its authorised representative; (i) the term „national” means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership, association or other entity deriving its status as such from the laws in force in a Contracting State.

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