Article 1 1.

to distributions of profits received by companies of that Member State which come from their subsidiaries of other Member States;

to distributions of profits by companies of that Member State to companies of other Member States of which they are subsidiaries;

to distributions of profits received by permanent establishments situated in that Member State of companies of other Member States which come from their subsidiaries of a Member State other than that where the permanent establishment is situated;

to distributions of profits by companies of that Member State to permanent establishments situated in another Member State of companies of the same Member State of which they are subsidiaries.