Where an entity is treated as transparent in the Member State where it is established, a taxpayer holding an interest in the entity shall include its share in the income of the entity in its tax base.
Kadar se subjekt v državi članici, v kateri ima sedež, obravnava kot pregleden, davčni zavezanec, ki je udeležen v subjektu, vključi svoj delež v dohodku subjekta v svojo davčno osnovo.