Publication: Magyar Közlöny
Issue: MK-2010-26 (Year: 2010, Number: 26)
Era: contemporary
Section: 2010. évi X. törvény
Paragraph Index: 175

1. For the purposes of this Agreement, unless the context otherwise requires: (a) the term „Hungary” means the Republic of Hungary and, when used in a geographical sense, it means the territory of the Republic of Hungary; (b) the term „Armenia” means the Republic of Armenia and, when used in the geographical sense, means the territory, including land, waters, bowels and air spaces upon which the Republic of Armenia exercises its sovereign rights and jurisdiction according to national legislation and international law; (c) the terms „a Contracting State” and „the other Contracting State” mean Hungary or Armenia, 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 term „enterprise” applies to the carrying on of any business; (g) 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; (h) the term „international traffic” means any transport by a ship, aircraft or road vehicle operated by an enterprise of a Contracting State, except when the ship, aircraft or road vehicle is operated solely between places in the other Contracting State; (i) the term „competent authority” means: (i) in the case of Hungary, the Minister of Finance or his authorised representative; (ii) in Armenia, the Minister of Finance and Economy and the Head of State Tax Service at the Government or their authorised representatives; (j) the term „national” means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership, association or other entity deriving its status as such from the laws in force in a Contracting State; (k) the term „business” includes the performance of professional services and of other activities of an independent character.

Source: https://magyarkozlony.hu/hivatalos-lapok/923d0ebe05cdc2cdf29cd5187c1e19c844eabc37/dokumentumok/ec49a0936e11d913dcd71cc6550831100aad31c4/letoltes