Publication: Magyar Közlöny
Issue: MK-2003-113 (Year: 2003, Number: 113)
Era: 1990-2004
Section: szóló 1996. évi XXXVIII. törvény rendelkezéseit értelemszerûen alkalmazni kell, ha az Egyezménybõl, illetve a
Paragraph Index: 544

2. A new Article 15/A is added to the Agreement which reads as follows: „Article 15/A Directors’ fees Directors’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or other similar organ of a company which is resident of the other Contracting State shall be taxable only in the first-mentioned Contracting State.”

Source: https://magyarkozlony.hu/hivatalos-lapok/95541759b43bc2bde36aaaaa1eba554d5f6f0fad/dokumentumok/f7eb67d9b0ca05526bd3d6ffc48a8c0ce360274f/letoltes