Publication: Magyar Közlöny
Issue: MK-2008-178 (Year: 2008, Number: 178)
Era: 2004-2010
Section: 
Paragraph Index: 557

2. Ho we ver, such di vi dends may also be ta xed in the Cont rac ting Sta te of which the com pany pa y ing the di vi dends is a re si dent and ac cor ding to the laws of that Sta te, but if the be ne fi ci al ow ner of di vi dends 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 di vi dends. This pa rag raph shall not af fect the ta xa ti on of the com pany in res pect of the pro fits out of which the di vi dends are paid.

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