Publication: Magyar Közlöny
Issue: MK-2008-178 (Year: 2008, Number: 178)
Era: 2004-2010
Section: 
Paragraph Index: 603

4. Ex cept whe re the pro vi si ons of pa rag raph 1 of Ar tic le 9, pa rag raph 7 of Ar tic le 11, or pa rag raph 6 of Ar tic le 12, apply, in ter est, ro y al ti es and ot her dis bur se ments paid by an en terp ri se of a Cont rac ting Sta te to a re si dent of the ot her Cont rac ting Sta te shall, for the pur po se of de ter mi ning the ta xab le pro fits of such en terp ri se, be de duc tib le un der the same con di ti ons as if they had been paid to a re si dent of the first-ment io ned Sta te. Si mi larly, any debts of an en terp ri se of a Cont rac ting Sta te to a re si dent of the ot her Cont rac ting Sta te shall, for the pur po se of de ter mi ning the ta xab le ca pi tal of such en terp ri se, be de duc tib le un der the same con di ti ons as if they had been cont rac ted to a re si dent of the first-ment io ned Sta te.

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