"arrangements" means arrangements having the force of law by virtue of section 826(1);
"bilateral agreement" means any arrangements, protocol or other agreement between the Government and the government of another state;
"permanent establishment" means a fixed place of business through which the business of a company of a Member State is wholly or partly carried on which place of business is situated in a territory other than that Member State;
"company" means a company of a Member State;
"company of a Member State" has the meaning assigned to it by Article 3(a) of the Directive;
"the Directive" means Council Directive 2003/49/EC of 3 June 2003 [OJ No. L157, 26.6.2003, p.49] as amended;
"interest" means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from securities and income from bonds or debentures, including premiums and prizes at
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