Publication: Magyar Közlöny
Issue: MK-2010-181 (Year: 2010, Number: 181)
Era: contemporary
Section: 2010. évi CXXIX. törvény
Paragraph Index: 48

1. For the purposes of this Agreement, unless the context otherwise requires: (a) (i) the term „Hong Kong Special Administrative Region” means any territory where the tax laws of the Hong Kong Special Administrative Region apply; (ii) 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 „business” includes the performance of professional services and of other activities of an independent character; (c) the term „company” means any body corporate or any entity (and in the case of Hungary, including a partnership) that is treated as a body corporate for tax purposes; (d) the term „competent authority” means: (i) in the case of the Hong Kong Special Administrative Region, the Commissioner of Inland Revenue or his authorized representative; (ii) in the case of Hungary, the Minister of Finance or his authorized representative; (e) the terms „a Contracting Party” or „a Party” and „the other Contacting Party” or „the other Party” mean Hungary or the Hong Kong Special Administrative Region, as the context requires; (f) the term „enterprise” applies to the carrying on of any business; (g) the terms „enterprise of a Contracting Party” and „enterprise of the other Contracting Party” mean respectively an enterprise carried on by a resident of a Contracting Party and an enterprise carried on by a resident of the other Contracting Party; (h) the term „international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting Party, except when the ship or aircraft is operated solely between places in the other Contracting Party; (i) the term „national”, in relation to Hungary, means: (i) any individual possessing the nationality of Hungary; and (ii) any legal person, partnership, association or other entity deriving its status as such from the laws in force in Hungary; (j) the term „person” includes an individual, a company and any other body of persons (and in the case of Hong Kong Special Administrative Region, including a trust and a partnership); (k) the term „tax” means the Hungarian tax or Hong Kong Special Administrative Region tax, as the context requires.

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