Publication: Magyar Közlöny
Issue: MK-2010-181 (Year: 2010, Number: 181)
Era: contemporary
Section: 2010. évi CXXXIII. törvény
Paragraph Index: 1311

2. With reference to subparagraph 1 (c) of Article 3: it is understood that partnerships (betéti társaság, közkereseti társaság) established in the territory referred to in subparagraph 3 (b) of Article 2 are taxed in that territory as corporations, and therefore fall within the definition of „company”.

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