Publication: Magyar Közlöny
Issue: MK-2008-178 (Year: 2008, Number: 178)
Era: 2004-2010
Section: 
Paragraph Index: 555

2. Whe re a Cont rac ting Sta te inc lu des in the pro fits of an en terp ri se of that Sta te – and ta xes ac cor dingly – pro fits on which an en terp ri se of the ot her Cont rac ting Sta te has been char ged to tax in that ot her Sta te and the pro fits so inc lu ded are pro fits which wo uld have acc ru ed to the en terp ri se of the first-ment io ned Sta te if the con di ti ons made bet we en the two en terp ri ses had been tho se which wo uld have been made bet we en in de pen dent en terp ri ses, then that ot her Sta te shall make an app rop ri a te ad just ment to the amo unt of the tax char ged the re in on tho se pro fits if it ag re es with the ad just ment made by the first-ment io ned Sta te. In de ter mi ning such ad just ment, due re gard shall be had to the ot her pro vi si ons of this Con ven ti on and the com pe tent aut ho ri ti es of the Cont rac ting Sta tes shall if ne ces sa ry con sult each ot her. Ar tic le 10 DIVIDENDS

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