Publication: Magyar Közlöny
Issue: MK-2008-178 (Year: 2008, Number: 178)
Era: 2004-2010
Section: 
Paragraph Index: 582

2. Not withs tan ding the pro vi si ons of pa rag raph 1, re mu ne ra ti on de ri ved by a re si dent of a Cont rac ting Sta te in res pect of an emp lo y ment exer ci sed in the ot her Cont rac ting Sta te shall be ta xab le only in the first-ment io ned Sta te if all the fol lo wing con di ti ons are met: (a) the re ci pi ent is pre sent in the ot her Sta te for a pe ri od or pe ri ods not ex ce e ding in the agg re ga te 183 days in any twel ve-month pe ri od com men cing or en ding in the ca len dar year con cer ned, and (b) the re mu ne ra ti on is paid by, or on be half of, an emp lo y er who is not a re si dent of the ot her Sta te, and (c) the re mu ne ra ti on is not bor ne by a per ma nent es tab lish ment or a fi xed base which the emp lo y er has in the ot her Sta te.

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