Examples of using Paying agent in English and their translations into Swedish
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Official
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Ecclesiastic
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Computer
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Political
Member States shall take appropriate measures to ensure that there is no overlap of paying agent responsibilities in respect of the same interest payment.
to situations where none of the economic operators involved is considered the paying agent.
The paying agent shall establish the permanent address of the beneficial owner on the basis of the following minimum standards.
This communication must occur within the six months following the end of the tax year of the EU country of the paying agent.
At territorial level, the Directive applies to interest paid by a paying agent, i.e.
However, if the paying agent is unable to do so,
such entity becomes a paying agent within the meaning of the Directive.
If the paying agent is unable to identify the beneficial owner, it shall treat the individual in question as the beneficial owner.
and communicates to the paying agent the identification details of the beneficial owner(referred to in paragraph 55).
after the date of implementation of the Directive, the paying agent shall establish the residence of the beneficial owner according to the following procedure.
The Commission proposed a withholding tax to be levied at a minimum of 20% by the paying agent.
He or she acts on behalf of another individual who is the beneficial owner and discloses to the paying agent the identity of that beneficial owner in accordance with Article 3.
Ii entities established in a Member State of the European Community which avail themselves of the option under Article 4(3) of the Directive and notify the paying agent thereof, and.
In accordance with the general principles of the Directive, the withholding tax is levied by the paying agent.
For contractual relations entered into before 1 January 2004, the paying agent shall establish the residence of the beneficial owner according to the anti-money-laundering provisions applying in the Principality of Andorra;
This way the paying agent is the last link in the chain of intermediaries that pays interest directly to the beneficial owner.
The National Paying Agent shall receive no remuneration for its services
In that case the paying agent must take reasonable steps to establish the identity of the true beneficial owner.
In certain situations, the paying agent may be unable to establish which part of the income referred to in Paragraph 1(c) is derived from interest payments.
minimum taxation on the equivalent co-existence model and adoption of the paying agent method.