Publication: Magyar Közlöny
Issue: MK-2008-178 (Year: 2008, Number: 178)
Era: 2004-2010
Section: 
Paragraph Index: 554

1. Whe re (a) an en terp ri se of a Cont rac ting Sta te par ti ci pa tes di rectly or in di rectly in the ma na ge ment, cont rol or ca pi tal of an en terp ri se of the ot her Cont rac ting Sta te, or (b) the same per sons par ti ci pa te di rectly or in di rectly in the ma na ge ment, cont rol or ca pi tal of an en terp ri se of a Cont rac ting Sta te and an en terp ri se of the ot her Cont rac ting Sta te, and in eit her case con di ti ons are made or im po sed bet we en the two en terp ri ses in the ir com mer ci al or fi nan ci al re lat ions which dif fer from tho se which wo uld be made bet we en in de pen dent en terp ri ses, then any pro fits which wo uld, but for tho se con di ti ons, have acc ru ed to one of the en terp ri ses, but, by re a son of tho se con di ti ons have not so acc ru ed, may be inc lu ded in the pro fits of that en terp ri se and ta xed ac cor dingly.

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