location of the income
Defined in Article 1, Commission Delegated Regulation (EU) No 1152/2014
Uses as of 19/07/2016
Definitions over time (1)
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19/11/2014 – today applies on 19/07/2016 Article 1, Commission Delegated Regulation (EU) No 1152/2014 Scope: Whole act
For the purposes of this Regulation, the following definitions shall apply:
‘location of the income’ means the Member State or the third country of the location of the assets which generate the income that is the primary source of repayment of the obligation in relation to a specialised lending exposure;