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	European Savings Tax Directive       COUNCIL DIRECTIVE 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments Article 5 Definition of competent authority For the purposes of this Directive, ‘competent authority’ means:   (a) for Member States, any of the authorities notified by the Member States to the Commission; (b) for third countries, the competent authority for the purposes of bilateral or multilateral tax conventions or, failing that, such other authority as is competent to issue certificates of residence for tax purposes.   Our Web Sites Return to Index

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