Publication: Magyar Közlöny
Issue: MK-2008-178 (Year: 2008, Number: 178)
Era: 2004-2010
Section: 
Paragraph Index: 529

1. For the pur po ses of this Con ven ti on, the term „re si dent of a Cont rac ting Sta te” me ans any per son who, un der the laws of that Sta te, is li ab le to tax the re in by re a son of his do mi ci le, re si den ce, pla ce of ma na ge ment, pla ce of in cor po ra ti on or any ot her cri te ri on of a si mi lar na tu re, and also inc lu des that Sta te and any ad mi nist ra ti ve ter ri to ri al sub di vi si ons or lo cal aut ho rity the re of. This term, ho we ver, does not inc lu de any per son who is li ab le to tax in that Sta te in res pect only of in co me from so ur ces in that Sta te or ca pi tal si tu a ted the re in.

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