Publication: Magyar Közlöny
Issue: MK-2011-75 (Year: 2011, Number: 75)
Era: contemporary
Section: 2011. évi LXXXIII. törvény
Paragraph Index: 151

2. For the purposes of this Article, profits from the operation of ships or aircraft in international traffic shall include (a) profits from the rental of ships or aircraft on a full (time or voyage) basis, and (b) profits from the rental of ships or aircraft on a bareboat basis if such ships or aircraft are operated in international traffic by the lessee, or if the rental income is incidental to profits from the operation of ships or aircraft in international traffic.

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