Publication: Magyar Közlöny
Issue: MK-2008-178 (Year: 2008, Number: 178)
Era: 2004-2010
Section: 
Paragraph Index: 546

3. In de ter mi ning the pro fits of a per ma nent es tab lish ment, the re shall be al lo wed as de duc ti ons ex pen ses which are in cur red for the pur po ses of the per ma nent es tab lish ment, inc lu ding exe cu ti ve and ge ne ral ad mi nist ra ti ve ex pen ses so in cur red, whet her in the Sta te in which the per ma nent es tab lish ment is si tu a ted or el sew he re. It is not al lo wed to de duct to the per ma nent es tab lish ment the sums paid to its le ad ing es tab lish ment or to any ot her of re si dent’s es tab lish ments by way of ro y alty, duty or ot her si mi lar pa y ments for the use of pa tents or the ot her rights, or by way of com mis si on pa y ment for the pro vi ded conc re te ser vi ces or for the ma na ge ment or by way of in ter est pa y ment in an amo unt that is lent to the per ma nent es tab lish ment.

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