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Hugtakasafn : Eitt hugtak
ÍSLENSKA
greiðsluaðili
ENSKA
paying agent
DANSKA
betalende agent
FRANSKA
l´agent payeur
ÞÝSKA
Zahlstelle
Svið
skattamál
Dæmi
[is] Greiðsluaðilinn er rekstraraðilinn sem greiðir vexti til raunverulegs eiganda eða tryggir honum vaxtagreiðsluna án tafar. cf
[en] The paying agent is the economic operator who pays interest to or secures the payment of interest for the immediate benefit of the beneficial owner.
Skilgreining
[en] "paying agent" means any economic operator who pays interest to or secures the payment of interest for the immediate benefit of the beneficial owner, whether the operator is the debtor of the debt claim which produces the interest or the operator charged by the debtor or the beneficial owner with paying interest or securing the payment of interest.
Rit
Stjórnarskrá Evrópusambandsins L 157, 26.6.2003, 38
Skjal nr.
32003L0048
Orðflokkur
no.
Kyn
kk.