Publication: Magyar Közlöny
Issue: MK-2008-178 (Year: 2008, Number: 178)
Era: 2004-2010
Section: 
Paragraph Index: 569

2. Ho we ver, such ro y al ti es may also be ta xed in the Cont rac ting Sta te in which they ari se and ac cor ding to the laws of that Sta te, but if the be ne fi ci al ow ner of the ro y al ti es is a re si dent of the ot her Cont rac ting Sta te, the tax so char ged shall not ex ce ed 10 per cent of the gross amo unt of the ro y al ti es.

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