| http://www.w3.org/ns/prov#value | - This brings it under the so-called residual entity provision in Article 5(2) of the Directive, so a person paying interest to it is treated as a paying agent and has to report (or, to be more precise, a paying agent has to establish that it???s not making a payment to an individual or residual entity before it can proceed to not report).
|
