Any entity established in a Member State to which interest is paid or for which interest is secured for the benefit of the beneficial owner shall also be considered a paying agent upon such payment or securing of such payment.
Liikmesriigis tegutsev üksus, kellele makstakse intresse või kellele on intressid tagatud tegeliku tulusaaja jaoks, loetakse samuti makseasutuseks sellise makse või sellise makse tagamise korral.