Traduction de «structure intermédiaire non imposée » (Français → Anglais) :

As far as interest payments are made by paying agents (banks, financial institutions, independent professionals, etc.) established in the EU to certain intermediate structures (listed in the compliance list in Annex I of the proposal) established outside the EU, the Commission proposes that paying agents in the EU (who know, under the anti-money laundering provisions that the beneficial owner of the interest payments is an individual resident in the Union) apply the provisions of the Directive (exchange of information or withholding t ...[+++]ax) at the time of the payment to the intermediate structure, as if this payment was directly made to the individual.

Concerning payments of interest to certain intermediate structures established within the EU, including some non-charitable trusts and foundations, those structures will be always obliged to act as a “paying agent upon receipt”.

That $475 billion on a 10:1 population equivalent would seem smaller than our market, but they also have many other alternatives, such as tax-free municipal bonds, high yield junk bonds, and asset-backed securities, along with their flowthrough structures.

This is the case for all actions the performance of which requires specialised knowledge or local expertise (e.g. national differences as regards the treatment of interests in securities held with an intermediary, corporate actions, securities issuance practices, etc) or when local participation is actually imposed (e.g., by Member States' rules that give withholding tax responsibilities exclusively to local intermediaries).

(31), the Commission shall, in the light of discussions with competent authorities, report to the European Parliament and Council on the continued appropriateness of the requirements for professional indemnity insurance imposed on intermediaries under Community law.

This activity shall not include: (a) flights performed exclusively for the transport, on official mission, of a reigning Monarch and his immediate family, Heads of State, Heads of Government and Government Ministers, of a country other than a Member State, where this is substantiated by an appropriate status indicator in the flight plan (b) military flights performed by military aircraft and customs and police flights (c) flights related to search and rescue, fire-fighting flights, humanitarian flights and emergency medical service flights authorised by the appropriate competent authority (d) any flights performed exclusively under visual flight rules as defined in Annex 2 to the Chicago Convention (e) flights terminating at the aerodrome f ...[+++]rom which the aircraft has taken off and during which no intermediate landing has been made (f) training flights performed exclusively for the purpose of obtaining a licence, or a rating in the case of cockpit flight crew where this is substantiated by an appropriate remark in the flight plan provided that the flight does not serve for the transport of passengers and/or cargo or for the positioning or ferrying of the aircraft (g) flights performed exclusively for the purpose of scientific research or for the purpose of checking, testing or certifying aircraft or equipment whether airborne or ground-based (h) flights performed by aircraft with a certified maximum take-off mass of less than 5 700 kg (i) flights performed in the framework of public service obligations imposed in accordance with Regulation (EEC) No 2408/92 on routes within outermost regions, as specified in Article 299(2) of the Treaty, or on routes where the capacity offered does not exceed 30 000 seats per year (j) flights which, but for this point, would fall within this activity, performed by a commercial air transport operator operating either: