Publication: Magyar Közlöny
Issue: MK-2003-50 (Year: 2003, Number: 50)
Era: 1990-2004
Section: 
Paragraph Index: 81

2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.

Source: https://magyarkozlony.hu/hivatalos-lapok/828c005c90bc8f4ce4deb432475d51344b5b75b2/dokumentumok/1df56f24da5b92043ff4cd84676a129fde943e2e/letoltes