Publication: Magyar Közlöny
Issue: MK-2011-75 (Year: 2011, Number: 75)
Era: contemporary
Section: 2011. évi LXXXIII. törvény
Paragraph Index: 135

4. An installationor drilling rig or ship for the explorationof natural resources shall be deemed to constitute a permanent establishment, but only if the activities continue for more than 12 months. Activities carried on by an enterprise associated with another enterprise shall be regarded as carried on by the enterprise with which it is associated if the activities in question (a) are substantially the same, and (b) are concerned with the same project or operation, exceptto the extentthat thoseactivitiesarecarriedonat the sametime. Forthe purposesof thisparagraphenterprises shallbe regarded as associatedwhen the same personsparticipate directly or indirectly in the management, controlor capital of the enterprises.

Source: https://magyarkozlony.hu/hivatalos-lapok/e28b93f48eeefbd42f7cf6bf52ec7292218bc1a0/dokumentumok/001a14bd593e7f41e8750ff8eb4adfad2b55c36b/letoltes