Publication: Magyar Közlöny
Issue: MK-2008-178 (Year: 2008, Number: 178)
Era: 2004-2010
Section: 
Paragraph Index: 544

1. The pro fits of an en terp ri se of a Cont rac ting Sta te shall be ta xab le only in that Sta te un less the en terp ri se car ri es on bu si ness in the ot her Cont rac ting Sta te thro ugh a per ma nent es tab lish ment si tu a ted the re in. If the en terp ri se car ri es on bu si ness as afo re sa id, the pro fits of the en terp ri se may be ta xed in the ot her Sta te but only so much of them as is att ri bu tab le to that per ma nent es tab lish ment.

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