Publication: Magyar Közlöny
Issue: MK-2008-178 (Year: 2008, Number: 178)
Era: 2004-2010
Section: 
Paragraph Index: 598

2. In Uz be kis tan do ub le ta xa ti on shall be eli mi na ted as fol lows: Whe re a re si dent of Uz be kis tan de ri ves in co me or owns pro perty which, in ac cor dan ce with the pro vi si ons of this Con ven ti on, may be ta xed in Hun ga ry, Uz be kis tan shall al low: (a) as a de duc ti on from the tax on the in co me of that re si dent, an amo unt equ al to the in co me tax paid in Hun ga ry; (b) as a de duc ti on from the tax on the pro perty of that re si dent, an amo unt equ al to the pro perty tax paid in Hun ga ry. Such de duc ti on in eit her case shall not, ho we ver, ex ce ed that part of the in co me tax or pro perty tax, as com pu ted be fo re the de duc ti on is gi ven, which is att ri bu tab le, as the case may be, to the in co me or the pro perty which may be ta xed in Hun ga ry.

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