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13:48 Feb 17, 2006
English to German translations [PRO] Bus/Financial - Law: Taxation & Customs
English term or phrase:within a charge
(4) For the purposes of this paragraph a company is resident in a member State if—
(a) it is *within a charge* to tax under the law of the State as being resident for that purpose, and
(b) it is not regarded, for the purposes of any double taxation relief arrangements to which the State is a party, as resident in a territory not within a member State.