Application of the concept of beneficial ownership; Exemption from dividendsParent-subsidiary directive application of the concept of beneficial ownership; Exemption from dividends
Tax fraud in international loans and royalties; withholdings of non-residentsTax fraud in international loans and royalties; withholdings of non-residents
Interest on loans from international exempt group companies; The concept of beneficial ownerInternational business structures with representation in different countries may lend resources to each other to finance themselves
