Publication: Magyar Közlöny
Issue: MK-2008-178 (Year: 2008, Number: 178)
Era: 2004-2010
Section: 
Paragraph Index: 547

4. In so far as it has been cus to ma ry in a Cont rac ting Sta te to de ter mi ne the pro fits to be att ri bu ted to a per ma nent es tab lish ment on the ba sis of an ap por ti on ment of the to tal pro fits of the en terp ri se to its va ri o us parts, not hing in pa rag raph 2 shall prec lu de that Cont rac ting Sta te from de ter mi ning the pro fits to be ta xed by such an ap por ti on ment as may be cus to ma ry; the met hod of ap por ti on ment adop ted shall, ho we ver, be such that the re sult shall be in ac cor dan ce with the prin cip les con ta i ned in this Ar tic le.

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