at anvende de relevante bestemmelser i deres skattelovgivning, der sondrer imellem skatteydere, hvis situation er forskellig med hensyn til bopælssted eller med hensyn til det sted, hvor deres kapital er investeret  
to apply the relevant provisions of their tax law which distinguish between taxpayers who are not in the same situation with regard to their place of residence or with regard to the place where their capital is invested;  