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: 846

1. A professor or teacher who visits one of the Contracting States for a period not exceeding two years starting from the date he first visits that Contracting State for the sole purpose of teaching or carrying out advanced study (including research) at a university, college or other recognized research institute or other establishment for higher education in that Contracting State and who was immediately before that visit a resident of the other State shall be exempt from tax in the first-mentioned Contracting State on any remuneration for such teaching or study. If the visit exceeds two years, the first-mentioned State may tax the individual under its domestic law for the entire period of the visit.

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