Publication: Magyar Közlöny
Issue: MK-2008-178 (Year: 2008, Number: 178)
Era: 2004-2010
Section: 
Paragraph Index: 579

1. In co me de ri ved by a re si dent of a Cont rac ting Sta te in res pect of pro fes si o nal or ot her ac ti vi ti es of an in de pen dent cha rac ter shall be ta xab le only in that Sta te ex cept in the fol lo wing cir cums tan ces, when such in co me may also be ta xed in the ot her Cont rac ting Sta te: (a) if he has a fi xed base re gu larly ava i lab le to him in the ot her Cont rac ting Sta te for the pur po se of per for ming his ac ti vi ti es; in that case, only so much of the in co me as is att ri bu tab le to that fi xed base may be ta xed in that ot her Sta te; or (b) if his stay in the ot her Cont rac ting Sta te is for a pe ri od or pe ri ods amo un ting to or ex ce e ding in the agg re ga te 183 days in any twel ve-month pe ri od con cer ned.

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