Publication: Magyar Közlöny
Issue: MK-2008-178 (Year: 2008, Number: 178)
Era: 2004-2010
Section: 
Paragraph Index: 572

5. Ro y al ti es shall be de e med to ari se in a Cont rac ting Sta te when the pa y er is a re si dent of that Sta te. Whe re, ho we ver, the per son pa y ing the ro y al ti es, 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 li a bi lity to pay the ro y al ti es was in cur red, and such ro y al ti es are bor ne by such per ma nent es tab lish ment or fi xed base, then such ro y al ti es shall be de e med to ari se in the 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