1,058 matches
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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 is
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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 foreign
EUR-Lex () [Corola-website/Law/271682_a_273011]
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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 în
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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 indicated
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or exemption; - it is the beneficial owner of the interest and/or royalties, if 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
EUR-Lex () [Corola-website/Law/271682_a_273011]
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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 provided
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used în order to obtain the tax exemption of the interest and royalty payments made from România, provided that the beneficial owner of the interest or royalties is a company resident în another European Union Member State or a permanent establishment of a company from an European Union Member State located în another European Union Member State, according to the Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments
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uninterrupted period of at least 2 years, which ends on the date of the payment of the interest or royalties. When the payer of the interest or royalties or the beneficial owner of the interest or royalties is a permanent establishment, the conditions provided în the statement regarding 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
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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 state
EUR-Lex () [Corola-website/Law/271682_a_273011]
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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 state în which it is located to one
EUR-Lex () [Corola-website/Law/271682_a_273011]
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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 Spain
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shall be accompanied by the certificate of tax residence issued by 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
EUR-Lex () [Corola-website/Law/271682_a_273011]
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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 establishment
EUR-Lex () [Corola-website/Law/271682_a_273011]
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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 for
EUR-Lex () [Corola-website/Law/271682_a_273011]
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exemption în România of dividends paid by a Romanian legal person or by a legal person with the head office located în România, incorporated under European law, to a legal person resident în another European Union or to a permanent establishment of a 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
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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 state
EUR-Lex () [Corola-website/Law/271682_a_273011]
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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 Tax
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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 în
EUR-Lex () [Corola-website/Law/271682_a_273011]
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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 în România, incorporated under European law, shall be filled în
EUR-Lex () [Corola-website/Law/271682_a_273011]
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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 an
EUR-Lex () [Corola-website/Law/271682_a_273011]
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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 tax
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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 legal
EUR-Lex () [Corola-website/Law/271682_a_273011]
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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 establishment
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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 Confederation
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Dividends paid by a company which is a Romanian legal person or a legal person with the head office în România, incorporated under European law, to a legal person resident în another European Union Member State or to a permanent establishment of a company from an European Union Member State located în another European Union Member State shall be exempted from tax if the foreign legal person that receives the dividends meets all the conditions mentioned below: 1. hâș one of
EUR-Lex () [Corola-website/Law/271682_a_273011]