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: 824

3. Notwithstanding the preceding provisions of this Article, remuneration described in paragraph 1 that is derived by a resident of a Contracting State in respect of an employment exercised aboard a ship or aircraft operated in international traffic as a member of the regular complement of the ship or aircraft shall be taxable only in that State. Article 15 DIRECTORS’ FEES Directors’ fees and other compensation derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company that is a resident of the other Contracting State may be taxed in that other Contracting State. Article 16 ENTERTAINERS AND SPORTSMEN

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