Publication: Magyar Közlöny
Issue: MK-2008-178 (Year: 2008, Number: 178)
Era: 2004-2010
Section: 
Paragraph Index: 587

1. (a) Sa la ri es, wa ges and ot her si mi lar re mu ne ra ti on, ot her than a pen si on, paid by a Cont rac ting Sta te or an ad mi nist ra ti ve ter ri to ri al sub di vi si on or a lo cal aut ho rity the re of to an in di vi du al in res pect of ser vi ces rend ered to that Sta te or an ad mi nist ra ti ve ter ri to ri al sub di vi si on or lo cal aut ho rity shall be ta xab le only in that Sta te. (b) Ho we ver, such sa la ri es, wa ges and ot her si mi lar re mu ne ra ti on shall be ta xab le only in the ot her Cont rac ting Sta te if the ser vi ces are rend ered in that Sta te and the in di vi du al is a re si dent of that Sta te who: (i) is a na ti o nal of that Sta te; or (ii) did not be co me a re si dent of that Sta te so lely for the pur po se of ren de ring the ser vi ces.

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