Russian translation: The aim of this Directive can best be achieved *если обратить ее действие на* interest payments
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08:25 Feb 15, 2008
English to Russian translations [PRO] Law/Patents - Law (general)
English term or phrase:targeting
The ultimate aim of this Directive is to enable savings income in the form of interest payments made in one Member State to beneficial owners who are individuals resident in another Member State to be made subject to effective taxation in accordance with the laws of the latter Member State.
The aim of this Directive can best be achieved by targeting interest payments made or secured by economic operators established in the Member States to or for the benefit of beneficial owners who are individuals resident in another Member State.
должна заметить, что даже если использовать конструкцию с "усилиями", то усилия направлены не на "выплату". Выплаты должны стать главным предметом налогообложения. Вы правы made or secured to or for beneficial owners