Valsts valodas centra izstrādātie politikas, tiesību un valsts pārvaldes termini

Konteksts: [..] While Paragraph 44d(1) provides for a reduction of withholding tax to a rate of 5%, in accordance with Article 5(1) and (3) of the Directive, Paragraph 44d(2), which seeks to transpose the second indent of Article 3(2) of the Directive, states that "' Parent company' for the purposes of Paragraph 44d(1) shall mean a company which at the moment when liability to investment income tax arises can show that it has held directly at least one quarter of the share capital of the [subsidiary] for an uninterrupted period of at least 12 months." [..]
Avots: Case C-283/94 (61994J0283)