Part 7Derivative contracts
Chapter 9European cross-border transfers of business
Interpretation
681Interpretation
(1)
In this Chapter “company” means any entity listed as a company in the Annex to the Mergers Directive.
(2)
For the purposes of this Chapter, 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 purpose of any double taxation relief arrangements to which the State is a party, as resident in a territory not within a member State.