Publication: Magyar Közlöny
Issue: MK-2008-178 (Year: 2008, Number: 178)
Era: 2004-2010
Section: 
Paragraph Index: 270

3. The term „permanent establishment” shall also be deemed to include: (a) a building site, a construction or installation project, or supervisory activities in connection therewith, but only if such site, project or activities last more than 12 (twelve) months; (b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through its employees or other personnel engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) in the other Contracting State for a period or periods aggregating more than 6 (six) months within any 12 (twelve) month period.

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