Publication: Magyar Közlöny
Issue: MK-2008-178 (Year: 2008, Number: 178)
Era: 2004-2010
Section: 
Paragraph Index: 566

6. In ter est shall be de e med to ari se in a Cont rac ting Sta te when the pa y er is that Sta te it self, an ad mi nist ra ti ve ter ri to ri al sub di vi si on, a lo cal aut ho rity or a re si dent of that Sta te. Whe re, ho we ver, the per son pa y ing the in ter est, whet her he is a re si dent of a Cont rac ting Sta te or not, has in a Cont rac ting Sta te a per ma nent es tab lish ment or a fi xed base in con nec ti on with which the in deb ted ness on which the in ter est is paid was in cur red and such in ter est is bor ne by such per ma nent es tab lish ment or fi xed base, then such in ter est shall be de e med to ari se in the Cont rac ting Sta te in which the per ma nent es tab lish ment or fi xed base is si tu a ted.

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