Publication: Magyar Közlöny
Issue: MK-2008-178 (Year: 2008, Number: 178)
Era: 2004-2010
Section: 
Paragraph Index: 586

3. Not withs tan ding the pro vi si ons of pa rag raphs 1 and 2 of this Ar tic le, in co me ment io ned in this Ar tic le shall be exempt from tax in the Cont rac ting Sta te in which the ac ti vity of the en ter ta i ner or sports man is exer ci sed pro vi ded that this ac ti vity is sup por ted by the pub lic or go vern men tal funds of that Cont rac ting Sta te or of the ot her Cont rac ting Sta te or the ac ti vity is exer ci sed un der a cul tu ral ag re e ment or ar ran ge ment bet we en the Cont rac ting Sta tes. In such a case, the in co me is ta xab le only in the Cont rac ting Sta te of which the ar tis te or the sports man is a re si dent. Ar tic le 18 PENSIONS Pen si ons and ot her si mi lar re mu ne ra ti on ari sing in a Cont rac ting Sta te and paid to a re si dent of the ot her Cont rac ting Sta te in con si de ra ti on of past emp lo y ment shall be ta xab le only in the first-ment io ned Sta te. Ar tic le 19 GOVERNMENT SERVICE

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