Publication: Magyar Közlöny
Issue: MK-2010-32 (Year: 2010, Number: 32)
Era: contemporary
Section: szóló 1996. évi CXII. törvény 3. szakasz 1. bekezdésében felsorolt szolgáltatásokat, vagy bármely azt köve tõen
Paragraph Index: 862

b) less than 50 percent of the company’s gross income, as determined in the company’s State of residence, for the taxable year is paid or accrued, directly or indirectly, to persons who are not equivalent beneficiaries, in the form of payments (but not including arm’s length payments in the ordinary course of business for services or tangible property), that are deductible for the purposes of the taxes covered by this Convention in the company’s State of residence.

Source: https://magyarkozlony.hu/hivatalos-lapok/07d27bff30d27e1e27043370e8724dee864f7353/dokumentumok/8bfaa15ae64877eb1eb8cd5a9ff7a0cc8831b8d5/letoltes