1. Van olyan is, hogy az ember rendes magyar szo~veget ge'pel, e's azt
   konverta'lja a't. Meg olyan is van, aki re'gebben, me'g a PC kor elo"tt
   csak i'gy tudott magyarul i'rni sza'mi'to'ge'pen, e's ma'r beidegzo"do~tt,
   hogyan kell az e'kezetes betu"ket bege'pelni, e's akkor ne'ha'ny sor nem
   gond. 10 e'vvel ezelo"tt volt, hogy 100 oldalas tanulma'nyt i'rtam u'gy,
   ahogy most la'tod. (IBM CMS Scripttel)

2. E'n is tudok sok rosszat a magyar bankokro'l. De. Valuta u~gyekben nagyon
   keme'nyen korla'tozza'k o"ket egyre'szt az MNB elo"i'ra'sai, ma'sre'szt a kis
   forgalommal(!) ja'ro' magas ko~ltse'gek. Ahhoz pl., hogy ATM-bo"l vehesd ki
   az euroka'rtya'val a pe'nzed, on line kell lenni a nemzetko~zi pe'nzu~gyi
   sza'mi'to'ge'pes ha'lo'zaton. A vonal napi be'rleti di'ja to~bb mint
   ti'zezer Ft. Biztos, hogy olyan sokan olyan su"ru"n venne'nek ki pe'nzt a
   falbo'l, hogy elviselne'k ezt a ko~ltse'get? Sok mindent megtehetne'nek,
   meg kellene tenniu~k, amit minden tisztesse'ges nyugati bank megtesz, e's
   a magyar bankoknak esze'be sem jut. Elso"sorban a belfo~ldi forgalomban.
   E'n is gyakran idegbajt kapok to"lu~k. De pont maga'n-valutau~gyben nagyon
   kicsi a mozga'sleheto"se'gu~k.

Ko"ro~si Ga'bor

Matol nem jo a > cimem, hanem a fenti kell.

A teli idoszamitas (UK) oktober 25-en kezdodik, a nyari marcius 28-an.
Ugyanugy vasarnap hajnalban huzzak at, mint Magyarorszagon. Hogy miert
pont akkor, (nem akkor, mint pl. az USA-ban), mert az iskolai (nem
egyetemi) szunetben csinaljak, es az oszi felev kozepen van 1 het
szunet, meg Husvetkor. E

Megkottetett az egyezmeny a kettos adoztatas elkerulesere Kanadaval
es Szingapurral. A pontos reszleteket nem ismerem.
Jozsi.

Torok Zsuzsanna irja:
> A TIPP-ben megadott cimre ) irtam neki, de a postamester
> visszakuldte azzal, hogy a cim ismeretlen.

Kedves Zsuzsanna:

Leveled a kovetkezo cimzessel kuldheted el: 
Az ujsagokban azert nem igy jelenik meg, mert a HIX olyan helyen
mukodik, ahonnan a BITNET halozat kozvetlenul elerheto.

Jozsi.

Kedves Tibor,

kerdesed a Nagy Brit Rejtelyek egyikere keres valaszt. Pirulva vallom be,
hogy a te'li idoszamitas bevezetesenek idopontjara nem tudtam jobb
algoritmust kitala'lni, mint hogy minden reggel megnezem a BBC Breakfast
News-t, es majd a nagy napon konstatalni fogom, hogy a lakasban fellelheto
osszes orak 1 oraval sietnek a TV-ehez kepest.
Bennszulottek koreben vegzett nem-reprezentativ felmeresem alapjan 1):
a megkerdezettek 99.9%-a nem tudja, mikor allitjak vissza az orat, a
maradek 0.1% azt hiszi, hogy mar visszaallitottak;
2) a megkerdezettek 100.0%-a nem tudja, mire jo a DST. Tenyleg, mire jo?

Hogy miert van Britanniaban ez maskepp, mint a Kontinensen? Miert pont ez
ne lenne maskent?

Idozonakrol szolva: tudtatok, hogy az oxfordi Christ Church Cathedral-nak
(mellesleg a legkisebb brit katedralis) sajat idozonaja van ("by tradition"),
ami 5 perccel ter el a hivatalos brit idotol -- ne kerdezzetek, merre.
(Azt mar csak felve teszem hozza, hogy fonokom szerint egesz Oxfordban
kulon idozona van, a hivatalos brit ido mogott 600 evvel.)

Ha tomeges igeny lenne ra, a TIPP-en kozolni fogom a visszaallitas idejet,
amint kiderul.
Vegezetul: iromanyom cime nem titkoltan bizonyos nyelve456szeti szake678r-
t0983487623452345k ellen ira234nyul.

Jo mulatast! Andris

(1) Oktober 24.-en vagy 25.-en ter at Anglia a teli idoszamitasra.
(2) Csak.

Udv
Edo

Tudna-e valaki tajekoztatni, hogy jelen vamszamalyaink
tesznek-e kulonbseget a kulfondon egyeni munkavallalassal
dolgozok es pl. osztondijjal tartosan kulfoldon tartozkodo
honfitarrsaink elbiralasa eseten.

Segitsegetek koszonom:

Altdorfer Gabor

A "World-Contact Business Plus" (szep neve ellenere magyar) uzleti
informacios kiadvanyban olvasom a kovetkezot:

> Uzleti ajanlataink:
> 3700. ELADO 2 gramm Alfa Prothein Human 2001., ara: 90.000 USD/gramm.

Mi a csuda lehet ez az aranynal nehany ezerszer ertekesebb anyag?

Koszi,
Jozsi.

Lenne-e kedves valaki Cambridge-ben egy magyar szoveg angol forditasat
alairni? (Csak hogy elitelheto modon ne kelljen sokat fizetni meg varni).
Ha nem megy, akkor valaki a kozelben, akinek postan el lehetne kuldeni.
(Kisse surgos, az elszurt utlevelem visszanyeresehez kene..) Elore is
koszonom, E

Kedves Szokoly Gyula!

Probalnal meg ATM kartyaval atvinni pl. 30,000.- dollart Magyarorszagra!
Napi kiveheto maximum ugy 300.- dolcsi korul, 100 napig jarhatnal az
automatahoz, napi 2 dolcsi tranzakcio-dijjal 200 dollarbol ki is jonne.
Miert odzkodsz a kabelezestol? Nekem priman bevalt.

    Simanyi Nandor

Az alabbi levelet Erdos Petertol kaptam (a felesege irta), az o engedelyevel
teszem ki, talan masoknak is hasznos.
Jozsi.

Erdos Peter
From: 

To whom it may concern,
I just have read of your problems with double taxation of foreign
source income in Hungary. As I am working in Amsterdam as a tax
expert (although not specialized in individual income taxes) I
will try to give you an explanation. (Since all the texts and
commentaries I have are in English, I would prefer to use that
language in this letter.)
The situation varies from cuntry to country. If there is no tax
treaty between Hungary and the given country, the income will also
be taxed in Hungary, although a tax credit will be granted for
taxes paid abroad. (In other words you may deduct the amount of
tax you paid abroad from your tax liability.) Even more painful,
the Hungarian law refers only to "tax" and not to any other
contributions or fees withheld in connection with your salary. If
there is a treaty, you may begin to hope. I assume that the
question arrived from the States, so I will use the tax treaty
between Hungary and the U.S.A. as an example in my explanation.
In the treaty you will find Article 14 on "Dependent Services".
The article says that your salary "shall be taxed only" in the
State of residence unless the employment is exercised in the other
State. In other words, if you are resident in the US you may be
taxed only in the US.
Now the question arises whether you are resident in the US. Under
the treaty you are resident in the State where you are "liable to
tax by reason of your domicile, residence, citizenship...". If you
cannot decide on this basis (you are treated as resident in both
States) you will have to look into further criteria.
One is resident in the State
-    where "a permanent home is available to him"; if this is
     still not enough, then
-    where "the center of vital interest" is or
-    where he has " an habitual abode".
The result of all these investigations will be that you are
resident in the US. (According to the general rule and the first
criterion you may be resident in both States but have your center
of vital interest is in the US). Unless...
There is another rule which says that one is taxed in Hungary if
-    he is present in the US for a period not exceeding 183 days
     in a year; and
-    the salary is paid by a non-resident (i.e.non-US) entity;...
     (the rest does not concernyour case).
So the result again is that you are taxed only in the US.
Unless...
This unless concerns another provision, Article 17 on "Teachers".
This article says, that "an individual who is invited by a ...
university to come to the US for a period not exceeding two years
for the purposes of teaching or engaging in research at a
university... shall be exempt from tax by the US."  However, this
article does not say that the income may not be taxed in Hungary.
So, in my opinion it will be taxed in Hungary.
What is more, there is a test procedure in the US for determining
whether someone is resident in the US. (This is independent of the
treaty and may override the treaty provisions.) This test
procedure explicitly states that teachers who stays in the US only
for teaching purposes and expect to stay there for a period not
exceeding 2 years are not treated as residents (unless, e.g.,
they have immigrant status).
The final conclusion of this long explanation is, unfortunately,
that if you are treated as teacher (researchers are also included)
and do not stay longer than 2 years in the US, you must pay tax in
Hungary. Whether or not you applied for exemption in the US does
not change the amount you have to pay, only the State to which you
must pay it. In addition, Hungary has an agreement with the US tax
authorities on the exchange of information (although I am not sure
whether anyone reads that information in Hungary). You may try to
argue that your "intention" is to stay longer, but I do not think
it will be accepted. However, if you can obtain a status where you
are not treated as teacher, etc. (it is enough if you are not
treated as such by the Hungarian authorities), than you may apply
the article on dependent services and pay tax only in the US.
The situation is similar in the case of treaties having "teachers"
provisions. If you want me to explain the situation with another
country, do not hesitate to ask me. I hope the explanation was
clear enough. If it is not, see the previous sentence. You can
reach me through my husband at this address:
With best regards
Gabi Erdos

Az alabbi levelet a rec.travel newsgroupban talaltam.
 Mivel mar elmaradtam az otthoni araktol gondoltam segithetnetek
 Ti neki.

 Szilard Agnes
(Bocs, ha ketszer jelent meg...)

> From:  (Marc Sevigny)
> Subject: Prague and Budapest
>
> I'm trying to decide if I should go to Prague and Budapest (solo).  Could
> someone give me a feel for the average costs for:
>
> 1. Accomodations (I don't need elegant)
> 2. Food (restaurants and markets)
> 3. Recreation (drinks, entertainement).
>
> I hear that both are beautiful cities, and I would really like to see them,
> but I need to know how much cash to budget in order to see them.
>
> Post here or e-mail preferred.  Thanks.
>
> Marc

Kedves TIPPelok,

	Visszajottem utamrol es nehany szoban be szeretnek szamolni utam
harmadik es utolso allomasarol -- az "Indonez helyzetrol". Sokan valo-
szinuleg me'g emlekeztek a HIX-en annak idejen gyakran emlitett lelke-
sito slogan-ra:
	
	Borneo, Java, Celebesz
	Magyar volt es magyar lesz.

	Hat, bajok vannak. Anelkul, hogy magyar reszrol valaki is beleegye-
zett volna, uj nevek jottek divatba: Borneo Kalimantan lett es Celebesz
pedig Sulawesi. Az az erzesem, hogy ki akartak fogni a szelet a hazafias-
sagunk vitorlajabol, valamilyen Brunei-i ugynokok aljas osztonzesenek ha-
tasara. Masreszrol ketsegtelen bizonyitekaim vannak a kovetkezo szavak
etimologiajat illetoen: indonez az idenezbol keletkezett, melanez a me'la'n-
ne'zbo"l, es a polinez a mindenfele' ne'zbo"l. Ugyhogy VAN ME'G REME'NY!!!

	Egy kisse komolyabb u~gy az, hogy visszahoztak a nevek holland
ortografiajat. Mig annak idejen Soekarno-bol Sukarno lett, most Suharto
ujra Soeharto-nak irja a nevet. Az oreg diktator csak a "konfrontasi" szot
engedte meg a dekadens nyugatbol, ma mar "inflasi" az egyik legnepszerubb
szo. (Nyugat Uj Guinea me'g mindig Irian Jaya...) Masreszt a Timor-i ve-
rengzeseket a nyugati orszagok nem ertik meg mert "maskep ertelmezik a
demokraciat(!)".

	Ha't igy,

	F. Miki