Publication: Magyar Közlöny
Issue: MK-2008-178 (Year: 2008, Number: 178)
Era: 2004-2010
Section: 
Paragraph Index: 263

1. For the purposes of this Convention, unless the context otherwise requires: 2008/178. szám (a) the term „Azerbaijan” means the territory of the Republic of Azerbaijan, including the Caspian Sea (Lake) sector belonging to the Republic of Azerbaijan, the air space above the Republic of Azerbaijan, within which the sovereign rights and jurisdiction of the Republic of Azerbaijan is implemented in respect to subsoil, sea bed and natural resources, and any other area which has been or may hereinafter be determined in accordance with international law and legislation of the Republic of Azerbaijan; (b) the term „Hungary” means the Republic of Hungary and, when used in a geographical sense it means the territory of the Republic of Hungary; (c) the terms „a Contracting State”, „one of the Contracting States” and „the other Contracting State” mean Hungary or Azerbaijan, as the context requires; (d) the term „person” includes an individual, a company and any other body of persons; (e) the term „company” means any body corporate or any entity which is treated as a body corporate for tax purposes; (f) the terms „enterprise of a Contracting State” and „enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (g) the term „international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; (h) the term „competent authority” means: (i) in the case of Azer ba i jan, the Mi nist ry of Ta xes and the Mi nist ry of Fi nan ce; (ii) in the case of Hun ga ry, the Mi nis ter of Fi nan ce or his aut ho ri sed rep re sen ta ti ve; (i) the term „national” means: (i) any in di vi du al pos ses sing the na ti o na lity of a Cont rac ting Sta te; (ii) any leg al per son, part ners hip, as so ci a ti on or ot her en tity de ri ving its sta tus as such from the laws in for ce in a Cont rac ting Sta te.

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