Publication: Magyar Közlöny
Issue: MK-2011-75 (Year: 2011, Number: 75)
Era: contemporary
Section: 2011. évi LXXXIII. törvény
Paragraph Index: 126

1. For the purposes of this Convention, unless the context otherwise requires: (a) the term “Hungary” meansthe Republicof Hungary and, whenused in a geographicalsense,it meansthe territory of the Republic of Hungary; (b) the term “Denmark” means the Kingdom of Denmark including any area outside the territorial sea of Denmark which in accordancewith internationallaw has been or may hereafter be designated under Danish lawsas an area within which Denmark may exercise sovereign rights with respect to the exploration and exploitation of the natural resources of the sea-bed or its subsoil and the superjacent waters and with respect to other activities for the exploration and economic exploitation of the area; the term does not comprise the Faroe Islands and Greenland; (c) the terms “a Contracting State” and “the other Contracting State” mean Hungary or Denmark, as the context requires; (d) the term “person” includes an individual, a company and any other body of persons; (e) theterm“company”meansanybodycorporateoranyentity that istreated asabodycorporatefortaxpurposes; (f) the term “enterprise” applies to the carrying on of any business; (g) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (h) the term “internationaltraffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; (i) the term “competent authority” means: (i) in the case of Hungary, the Minister for National Economy or his authorised representative; (ii) in the case of Denmark, the Minister for Taxation or his authorised representative; (j) the term “national” means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership, association or other entity deriving its status as such from the laws in force in a Contracting State; (k) the term “business” includes the performance of professional services and of other activities of an independent character.

Source: https://magyarkozlony.hu/hivatalos-lapok/e28b93f48eeefbd42f7cf6bf52ec7292218bc1a0/dokumentumok/001a14bd593e7f41e8750ff8eb4adfad2b55c36b/letoltes