Publication: Magyar Közlöny
Issue: MK-2003-50 (Year: 2003, Number: 50)
Era: 1990-2004
Section: 
Paragraph Index: 114

(2) Where a resident of Hungary derives items of income which, in accordance with the provisions of Articles 10, 11 and 12, may be taxed in Yugoslavia, Hungary shall allow as a deduction from the tax on the income of that resident an amount equal to the tax paid in Yugoslavia. Such deduction shall not, however, exceed that part of the tax, as computed before the deduction is given, which is attributable to such items of income derived from Yugoslavia.

Source: https://magyarkozlony.hu/hivatalos-lapok/828c005c90bc8f4ce4deb432475d51344b5b75b2/dokumentumok/1df56f24da5b92043ff4cd84676a129fde943e2e/letoltes