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+Article 3 4. |
Article 3 4.For the purposes of this Article, transactions with counterparties established in any of the following third countries shall not benefit from any of the exemptions for intragroup transactions:
(a)
where the third country is a high-risk third country, as referred to in Article 9 of Directive (EU) 2015/849 of the European Parliament and of the Council ( 12 );
(b)
where the third country is listed in Annex I to the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes in its most up-to-date version. 1. Visão geral
1.1 Referências1.2 Requisitos identificados1.3 Normas relacionadas2. Requisitos identificados
3. Normas relacionadas
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