ANNEX Invisible transactions referred to in Article 1 of the DirectiveSupplementary provisions
- Banking charges. - Representation expenses. - Participation by subsidiary companies and branches in overhead expenses of parent companies situated abroad and vice versa. - Differences, margins and deposits due in respect of operations on commodity terminal markets in conformity with normal commercial practice. - Subscriptions and membership fees (excluding those representing remuneration for services and contributions paid to official or private social security bodies). - Government expenditure (official representation abroad, contributions to international organisations). - Taxes (excluding death duties), court expenses, registration of patents and trade marks. - Damages, where these cannot be considered as capital. - Refunds in the case of cancellation of contracts and refunds of uncalled-for payments where these cannot be considered as capital. - Fines. - Periodic settlements in connection with public transport and postal, telegraphic and telephone services. - Consular receipts. - Maintenance payments resulting from a legal obligation and financial assistance in cases of hardship. - Charges for documentation of all kinds incurred on their own account by authorised dealers in foreign exchange. - Sports prizes and racing earnings (excluding those won by professionals).