Publication: Magyar Közlöny
Issue: MK-2003-50 (Year: 2003, Number: 50)
Era: 1990-2004
Section: 
Paragraph Index: 94

3. Notwithstanding the provisions of paragraphs 1 and 2 of this Article, income mentioned in this Article shall be exempt from tax in the Contracting State in which the activity of the entertainer or sportsman is exercised provided that this activity is supported in a considerable part out of public funds of this State or of the other State or the activity is exercised under a cultural agreement or within the framework of a cultural or sports exchange programme approved by both Contracting States. In such a case, the income is taxable only in the Contracting State in which the artiste or the sportsman is a resident. Article 18 PENSIONS

Source: https://magyarkozlony.hu/hivatalos-lapok/828c005c90bc8f4ce4deb432475d51344b5b75b2/dokumentumok/1df56f24da5b92043ff4cd84676a129fde943e2e/letoltes