located
Definitions over time (1)
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30/06/2016 – 10/12/2019 Article 3, Benchmark Regulation (BMR) Scope: Whole act
1. For the purposes of this Regulation, the following definitions apply:
‘located’ means, in relation to a legal person, the country where that person's registered office or other official address is situated and, in relation to a natural person, the country where that person is resident for tax purposes;
Other definitions of this term in this act (1)
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Used in (0 places in 0 provisions on 12/11/2026)
No text uses this concept on 12/11/2026.