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OF THE BENEFICIAL OWNER - UNDER SECTION B The permanent establishment states that: - it is located on the territory of .............; - it is liable to the ........... tax, without the possibility of an option or exemption; - the foreign legal person for which the permanent establishment carries on an activity hâș the following legal status/takes one of the forms listed în the Directive/Agreement ..................; - the foreign legal person for which the permanent establishment carries on an activity hâș its fiscal domicile în ................ and it
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of an option or exemption; - the foreign legal person for which the permanent establishment carries on an activity hâș the following legal status/takes one of the forms listed în the Directive/Agreement ..................; - the foreign legal person for which the permanent establishment carries on an activity hâș its fiscal domicile în ................ and it is not considered resident for tax purposes outside the European Union, according to a Convention/Agreement for the avoidance of double taxation concluded with a third state; - the
EUR-Lex () [Corola-website/Law/271682_a_273011]
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its fiscal domicile în ................ and it is not considered resident for tax purposes outside the European Union, according to a Convention/Agreement for the avoidance of double taxation concluded with a third state; - the foreign legal person for which the permanent establishment carries on an activity is liable to the .............. tax, without the possibility of an option or exemption; - tick and fill în the appropriate box/boxes: [] The foreign legal person for which the permanent establishment carries on an activity, indicated
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foreign legal person for which the permanent establishment carries on an activity is liable to the .............. tax, without the possibility of an option or exemption; - tick and fill în the appropriate box/boxes: [] The foreign legal person for which the permanent establishment carries on an activity, indicated în section A, hâș a direct minimum holding of..........% în the capital of the legal person indicated în section C for an uninterrupted period of at least 2 years, starting with .........................; [] The legal person
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the debt-claim or the right to use the information în respect of which the interest and/or royalty payments arise are effectively connected with the permanent establishment; - the interest and/or royalty payments represent income în respect of which the permanent establishment is liable to the ............................ tax; - the annual amount of the interest and/or royalties set ouț în the contract(s) no .........., concluded on ........, for which the tax exemption is requested: ................. ............. (interest) (royalties) The beneficial owner hereby states that the
EUR-Lex () [Corola-website/Law/271682_a_273011]
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the holding of at least 25% of the value/number of shares în the Romanian legal person and the liability to pay the tax, without the possibility of an option or exception, would refer to the company to which the permanent establishment located în România belongs. The permanent establishment shall be treated aș the beneficial owner of the interest or royalties if the interest or royalty payments represent income în respect of which the permanent establishment is liable în the member
EUR-Lex () [Corola-website/Law/271682_a_273011]
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to the company to which the permanent establishment located în România belongs. The permanent establishment shall be treated aș the beneficial owner of the interest or royalties if the interest or royalty payments represent income în respect of which the permanent establishment is liable în the member state în which it is located to one of the taxes mentioned în the Directive/Agreement or, în the case of Belgium, to the "non-residents tax/belasting der niet-verblijfhouders" or, în the case of
EUR-Lex () [Corola-website/Law/271682_a_273011]
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the tax authority of the state where the beneficial owner of the interest or royalties is resident. When the beneficial owner of the interest or royalties is a permanent establishment, the tax authority of the member state în which the permanent establishment is located will certify that it is registered aș a taxpayer and that is carrying on an activity în that state. At the same time, a certificate of tax residence of the foreign legal person for which the permanent
EUR-Lex () [Corola-website/Law/271682_a_273011]
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permanent establishment is located will certify that it is registered aș a taxpayer and that is carrying on an activity în that state. At the same time, a certificate of tax residence of the foreign legal person for which the permanent establishment carries on an activity will be submitted. One copy of the statement is kept by the beneficial owner of the interest or royalties, while the other is handed în to the payer of the interest or royalties în order
EUR-Lex () [Corola-website/Law/271682_a_273011]
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company from an European Union located în another European Union I. Beneficial owner of the dividends În section A, the identification dată of the foreign legal person shall be filled în; or În section B, the identification dată of the permanent establishment shall be filled în, including în section A the identification dată of the foreign legal person to which the permanent establishment belongs. A Name of the foreign legal person: .................................... Tax registration code (given by the tax authority of the
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dată of the foreign legal person shall be filled în; or În section B, the identification dată of the permanent establishment shall be filled în, including în section A the identification dată of the foreign legal person to which the permanent establishment belongs. A Name of the foreign legal person: .................................... Tax registration code (given by the tax authority of the state where the beneficial owner is resident): ......................... Full address of the foreign legal person: .............................. The representative/commissioner: ....................................... Tax identification code: ............................................... B
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authority of the state where the beneficial owner is resident): ......................... Full address of the foreign legal person: .............................. The representative/commissioner: ....................................... Tax identification code: ............................................... B Tax registration code (given by the tax authority of the state where the activity of the permanent establishment is carried on): .................................... Full address of the permanent establishment: ........................... The representative/commissioner: ....................................... Tax identification code: ............................................... ÎI. Payer of the dividends În section C, the identification dată of the Romanian legal person or the legal person with the head office
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hereby states that the provided information is true and undertakes to notify the withholding paying agent of any changes that have occurred în it. Signature of the applicant/representative/commissioner ...................................... Date: ............................. STATEMENT OF THE BENEFICIAL OWNER - UNDER SECTION B The permanent establishment states that: - it is located on the territory of .....................................; - it is liable to pay profit tax or a similar tax, without the possibility of an option or exemption; - the foreign legal person for which the permanent establishment carries on
EUR-Lex () [Corola-website/Law/271682_a_273011]
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SECTION B The permanent establishment states that: - it is located on the territory of .....................................; - it is liable to pay profit tax or a similar tax, without the possibility of an option or exemption; - the foreign legal person for which the permanent establishment carries on an activity hâș one of the legal forms listed în the Directive/Agreement ...............................................; - the foreign legal person for which the permanent establishment carries on an activity hâș its fiscal domicile în ........................................ and is not considered resident for
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tax, without the possibility of an option or exemption; - the foreign legal person for which the permanent establishment carries on an activity hâș one of the legal forms listed în the Directive/Agreement ...............................................; - the foreign legal person for which the permanent establishment carries on an activity hâș its fiscal domicile în ........................................ and is not considered resident for tax purposes outside the European Union according to a Convention/Agreement for the avoidance of double taxation concluded with a third state; - the foreign
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hâș its fiscal domicile în ........................................ and is not considered resident for tax purposes outside the European Union according to a Convention/Agreement for the avoidance of double taxation concluded with a third state; - the foreign legal person for which the permanent establishment carries on an activity is liable to pay profit tax or a similar tax, according to the tax law of the European Union, without the possibility of an option or exemption; - the foreign legal person for which the permanent
EUR-Lex () [Corola-website/Law/271682_a_273011]
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permanent establishment carries on an activity is liable to pay profit tax or a similar tax, according to the tax law of the European Union, without the possibility of an option or exemption; - the foreign legal person for which the permanent establishment carries on an activity hâș a direct minimum holding of ...... % în the capital of the Romanian legal person indicated în section C for an uninterrupted period of at least 1 year or 2 years în the case of Swiss
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subsidiaries from different Member States). If the recipient of the dividends is a permanent establishment of a legal person resident în an European Union Member State located în another European Union Member State, the foreign legal person for which the permanent establishment carries on an activity shall meet all the conditions provided at points 1 to 4 în order for the exemption to be granted. În order for the exemption to be granted, the Romanian legal person paying the dividends shall
EUR-Lex () [Corola-website/Law/271682_a_273011]
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issued by the tax authority of the state where the beneficial owner of the dividends is resident. When the beneficial owner of the dividends is a permanent establishment, the tax authority of the European Union Member State în which the permanent establishment is located shall certify that it is registered aș a taxpayer and that is carrying on an activity în that state. At the same time, a certificate of tax residence of the foreign legal person for which the permanent
EUR-Lex () [Corola-website/Law/271682_a_273011]
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permanent establishment is located shall certify that it is registered aș a taxpayer and that is carrying on an activity în that state. At the same time, a certificate of tax residence of the foreign legal person for which the permanent establishment carries on an activity shall be submitted. One copy of the statement is kept by the beneficial owner of the dividends, while the other is handed în to the payer of the dividends în order for the exemption to
EUR-Lex () [Corola-website/Law/271682_a_273011]
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comun acord. ... 3. Când, potrivit prevederilor paragrafului 1, o persoana, alta decât o persoana fizica, este rezidenta a ambelor state contractante, ea va fi considerată rezidenta numai a statului în care se afla sediul conducerii sale efective. Articolul 5 Sediu permanent 1. În sensul prezentei convenții, expresia sediu permanent înseamnă un loc fix de afaceri prin care întreprinderea își desfășoară în întregime sau în parte activitatea sa. 2. Expresia sediu permanent include îndeosebi: a) un loc de conducere; ... b) o sucursala
EUR-Lex () [Corola-website/Law/171817_a_173146]
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compartimentele de terapie intensivă se asigură prezența cu caracter permanent a unuia dintre părinți, dacă se solicită acest lucru. ... (2) În cazul copiilor până la 14 ani internați în oricare dintre secțiile/compartimentele din unitatea sanitară se acceptă prezența unui aparținător permanent, dacă se solicită acest lucru. ... (3) În cazul copiilor cu vârsta cuprinsă între 14 și 18 ani internați în oricare dintre secțiile/compartimentele din unitatea sanitară se poate accepta prezența unui aparținător permanent, cu acordul șefului de secție/coordonatorului de
EUR-Lex () [Corola-website/Law/247596_a_248925]
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unitatea sanitară se acceptă prezența unui aparținător permanent, dacă se solicită acest lucru. ... (3) În cazul copiilor cu vârsta cuprinsă între 14 și 18 ani internați în oricare dintre secțiile/compartimentele din unitatea sanitară se poate accepta prezența unui aparținător permanent, cu acordul șefului de secție/coordonatorului de compartiment. ... Articolul 6 Managerii unităților sanitare au obligația să afișeze programul de vizite la toate intrările în unitatea sanitară, în mod vizibil și accesibil vizitatorilor. Articolul 7 Este strict interzisă perceperea de taxe
EUR-Lex () [Corola-website/Law/247596_a_248925]
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comun acord. ... 3. Cînd, potrivit prevederilor paragrafului 1, o persoană, alta decît o persoană fizică, este rezidență a ambelor state contractante, atunci va fi considerată rezidență a statului contractant în care este situat locul conducerii sale efective. Articolul 5 Sediu permanent 1. Pentru aplicarea prezenței convenții, termenul sediu permanent înseamnă un loc fix de afaceri în care întreprinderea exercita în total sau în parte activitatea sa. 2. Termenul sediu permanent cuprinde, în mod deosebit: a) un loc de conducere; ... b) o
EUR-Lex () [Corola-website/Law/147163_a_148492]
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lucru adecvate și accesul logistic corespunzător. Dosarele de audit financiar 154. Auditorii publici externi întocmesc dosare de audit, care cuprind documentele primite sau elaborate în timpul auditului, indiferent de suportul pe care sunt prezentate. Dosarele de audit sunt de două tipuri: permanent și curent: - dosarul permanent include informații relevante și de interes despre entitatea auditată și despre cadrul legal în care aceasta își desfășoară activitatea. Acestea pot fi utilizate pe mai multe exerciții financiare, fiind actualizate corespunzător; - dosarul curent cuprinde documente de
EUR-Lex () [Corola-website/Law/207633_a_208962]