(8) Makse saaja jurisdiktsioon on jurisdiktsioon, kus makse saadakse või kus seda käsitatakse saaduna mõne muu jurisdiktsiooni õigusaktide kohaselt.
defineeritakse kõikide Eesti õigusaktide ulatuses
(8) Payee jurisdiction is the jurisdiction where the payment is received or where it is treated as being received under the legislation of another jurisdiction.
defined within the scope of all Estonian legal instruments
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