2. An entity or a legal arrangement which has its place of effective management within a Member State and which is not subject to effective taxation under the general rules for direct taxation applicable either in that Member State, or in the Member State where it is established, or in any country or jurisdiction where it is otherwise resident for tax purposes, shall be considered to be a paying agent upon receipt of an interest payment or upon securing of such payment.

2. An entity or a legal arrangement which has its place of effective management within a Member State and which is not subject to effective taxation under the general rules for direct taxation applicable either in that Member State, or in the Member State where it is established, or in any country or jurisdiction where it is otherwise resident for tax purposes, shall be considered to be a paying agent upon receipt of an interest payment or upon securing of such payment.

The overall objective of this Decision is to support, through the projects described below, the States Parties’ implementation of the United Nations Security Council Resolution (UNSCR) 1540 and other related Resolutions, the Convention on the prohibition of the development, production and stockpiling of bacteriological (biological) and toxin weapons and on their destruction (BTWC) as well as the International Health Regulations (IHR), and specifically those aspects that relate to the safety and security of biological agents and toxins in laboratories and other facilities, including the period of transit ...[+++] from one place to another, in order to prevent natural, accidental, or deliberate release of biological materials and to better control infections.

The overall objective of this Decision is to support, through the projects described below, the States Parties’ implementation of the United Nations Security Council Resolution (UNSCR) 1540 and other related Resolutions, the Convention on the prohibition of the development, production and stockpiling of bacteriological (biological) and toxin weapons and on their destruction (BTWC) as well as the International Health Regulations (IHR), and specifically those aspects that relate to the safety and security of biological agents and toxins in laboratories and other facilities, including the period of transit ...[+++] from one place to another, in order to prevent natural, accidental, or deliberate release of biological materials and to better control infections.

3. Such transfers shall take place at the latest within a period of six months following the end of the tax year of the Member State of the paying agent in the case of paragraph 1, or that of the Member State of the economic operator in the case of paragraph 2.

3. Such transfers shall take place at the latest within a period of six months following the end of the tax year of the Member State of the paying agent in the case of paragraph 1, or that of the Member State of the economic operator in the case of paragraph 2.