1. Introductory Text

2. Article 1. (1) Each Member State shall apply this Directive:

3. Article 2. For the purposes of this Directive the following definitions shall...

4. Article 3. (1) For the purposes of applying this Directive:

5. Article 4. (1) Where a parent company or its permanent establishment, by...

6. Article 5. Profits which a subsidiary distributes to its parent company shall...

7. Article 6. The Member State of a parent company may not charge...

8. Article 7. (1) The term ‘withholding tax’ as used in this Directive...

9. Article 8. (1) Member States shall bring into force the laws, regulations,...

10. Article 9. Directive 90/435/EEC, as amended by the acts listed in Annex...

11. Article 10. This Directive shall enter into force on the 20th day...

12. Article 11. This Directive is addressed to the Member States.

13. 1. ANNEX I

       1. PART A List of companies referred to in Article 2(a)(i)

       2. PART B List of taxes referred to in Article 2(a)(iii)

    2. ANNEX II

       1. PART A

       2. PART B

    3. ANNEX III