Publication: Magyar Közlöny
Issue: MK-2010-26 (Year: 2010, Number: 26)
Era: contemporary
Section: 2010. évi X. törvény
Paragraph Index: 182

3. (a) A building site, a construction, assembly or installation project or supervisory activities in connection therewith, constitutes a permanent establishment only if it lasts more than twelve months. (b) The furnishing of services, including consultative services, by an enterprise of a Contracting State through employees or other personnel engaged by the enterprise for such purpose, constitutes a permanent establishment but only if activities of that nature continue (for the same or connected project) within the other Contracting State for a period or periods aggregating more than three months within any twelve-month period.

Source: https://magyarkozlony.hu/hivatalos-lapok/923d0ebe05cdc2cdf29cd5187c1e19c844eabc37/dokumentumok/ec49a0936e11d913dcd71cc6550831100aad31c4/letoltes