Publication: Magyar Közlöny
Issue: MK-2010-26 (Year: 2010, Number: 26)
Era: contemporary
Section: 2010. évi X. törvény
Paragraph Index: 194

4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.

Source: https://magyarkozlony.hu/hivatalos-lapok/923d0ebe05cdc2cdf29cd5187c1e19c844eabc37/dokumentumok/ec49a0936e11d913dcd71cc6550831100aad31c4/letoltes