(21) Den medlemsstat, hvor den retmæssige ejer har sin skattemæssige bopæl, bør sikre afskaffelsen af enhver dobbeltbeskatning af de rentebetalinger, der kan følge af opkrævningen af denne kildeskat efter de i dette direktiv fastsatte procedurer.
(21) The Member State of residence for tax purposes of the beneficial owner should ensure the elimination of any double taxation of the interest payments which might result from the imposition of this withholding tax in accordance with the procedures laid down in this Directive.