Publication: Magyar Közlöny
Issue: MK-2010-181 (Year: 2010, Number: 181)
Era: contemporary
Section: 2010. évi CXXXIII. törvény
Paragraph Index: 1262

3. Notwithstanding paragraph 2, interest arising in a territory shall be exempt from tax in that territory if it is paid: (a) to the authority administering the other territory, a political subdivision or local authority or the Central Bank therof, or any financial institution wholly owned or controlled by the other territory in relation to any loan, debt-claim or credit granted by any such bodies; (b) in respect of a loan granted, guaranteed or insured or a credit extended, guaranteed or insured by an approved instrumentality of the other territory which aims at promoting export, or under a scheme organised by an authority administering a territory or a political subdivision or a local authority in order to promote the export; (c) on loans made between banks.

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