CHAPTER I INTRODUCTORY PROVISIONS

Article 1 Aim
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Article 1a Definitions of certain terms
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Article 2 Definition of beneficial owner
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Article 3 Identity and residence of beneficial owners
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Article 4 Paying agents
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Article 5 Definition of competent authority
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Article 6 Definition of interest payment
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Article 7 Territorial scope
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Repealed by Council Directive (EU) 2015/2060 of 10 November 2015 repealing Directive 2003/48/EC on taxation of savings income in the form of interest payments.