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+Article 6 2. |
Article 6 2.Where a company of a Member State, or a permanent establishment situated in that Member State of a company of a Member State:
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receives interest or royalties from an associated company of Greece, Latvia, Lithuania, Poland or Portugal,
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receives royalties from an associated company of the Czech Republic, Spain or Slovakia,
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receives interest or royalties from a permanent establishment situated in Greece, Latvia, Lithuania, Poland or Portugal, of an associated company of a Member State,
or
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receives royalties from a permanent establishment situated in the Czech Republic, Spain or Slovakia, of an associated company of a Member State,
the first Member State shall allow an amount equal to the tax paid in the Czech Republic, Greece, Spain, Latvia, Lithuania, Poland, Portugal, or Slovakia in accordance with paragraph 1 on that income as a deduction from the tax on the income of the company or permanent establishment which received that income. 1. Oversigt
1.1 Referencer1.2 Identificerede krav1.3 Relaterede standarder2. Identificerede krav
3. Relaterede standarder
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