Publication: Magyar Közlöny
Issue: MK-2008-178 (Year: 2008, Number: 178)
Era: 2004-2010
Section: 
Paragraph Index: 312

3. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.

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