ANNEX I

Indicative list of categories of entities and legal arrangements which are considered to be not subject to effective taxation, for the purposes of Article 2(3)
1.

Entities and legal arrangements whose place of establishment or place of effective management is in a country or jurisdiction outside the territorial scope of this Directive as defined in Article 7 and which is different from those listed in Article 17(2):
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2.

Entities and legal arrangements whose place of establishment or place of effective management is in a country or jurisdiction listed in Article 17(2), to which Article 2(3) applies pending the adoption by the country or jurisdiction concerned of provisions equivalent to those of Article 4(2):
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ANNEX II

Indicative list of categories of entities and legal arrangements which are considered to be not subject to effective taxation, for the purposes of Article 4(2)
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ANNEX III

LIST OF RELATED ENTITIES REFERRED TO IN ARTICLE 15
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ANNEX IV

LIST OF ITEMS FOR STATISTICAL PURPOSES TO BE PROVIDED ANNUALLY BY MEMBER STATES TO THE COMMISSION
1.

Economic items
1.1.

Withholding tax:
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1.2.

Amount of interest payments/sales proceeds:
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1.3.

Beneficial owner:
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1.4.

Paying agents:
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1.5.

Paying agents upon receipt:
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2.

Technical items
2.1.

Records:
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2.2.

Processed/corrected records:
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3.

Optional items:
3.1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Repealed by Council Directive (EU) 2015/2060 of 10 November 2015 repealing Directive 2003/48/EC on taxation of savings income in the form of interest payments.