Publication: Magyar Közlöny
Issue: MK-2010-181 (Year: 2010, Number: 181)
Era: contemporary
Section: 2010. évi CXXIX. törvény
Paragraph Index: 106

1. (a) Salaries, wages and other similar remuneration, other than pensions, paid by a Contracting Party or a local authority thereof or the Government of a Contracting Party to an individual in respect of services rendered to that Party or authority or Government shall be taxable only in that Party. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting Party if the services are rendered in that Party and the individual is a resident of that Party who: (i) in the case of Hungary, is a national thereof and in the case of the Hong Kong Special Administrative Region, has the right of abode therein; or (ii) did not become a resident of that Party solely for the purpose of rendering the services.

Source: https://magyarkozlony.hu/hivatalos-lapok/4774126550d98855ec8bc2b0930e2d509c87cd18/dokumentumok/c4b3f5ffbe35f9a00c8df653ca85fec4299fad4e/letoltes