Publication: Magyar Közlöny
Issue: MK-2010-32 (Year: 2010, Number: 32)
Era: contemporary
Section: szóló 1996. évi CXII. törvény 3. szakasz 1. bekezdésében felsorolt szolgáltatásokat, vagy bármely azt köve tõen
Paragraph Index: 933

7. With reference to paragraph 2) e) ii) and 4) b) of Article 22 (Limitation on Benefits) of the Convention, it is understood that the term „accrued” shall have the meaning given to it under the domestic law, including the accounting principles applicable for tax purposes, of the State of residence of the person seeking the benefits of the Convention.

Source: https://magyarkozlony.hu/hivatalos-lapok/07d27bff30d27e1e27043370e8724dee864f7353/dokumentumok/8bfaa15ae64877eb1eb8cd5a9ff7a0cc8831b8d5/letoltes