Valsts valodas centra izstrādātie ekonomikas un finanšu termini

Konteksts: [..] If, in addition to the withholding tax referred to in Article 11, interest received by a beneficial owner has been subject to any other type of withholding tax and the Member State of residence for tax purposes grants a tax credit for such withholding tax in accordance with its national law or double taxation conventions, such other withholding tax shall be credited before the procedure in paragraph 2 is applied. [..]
Avots: Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments