"Neposredna naložba" je naložba z namenom vzpostaviti trajne gospodarske odnose s podjetjem, kakršna je na primer naložba, ki omogoča dejanski vpliv na vodstvo tega podjetja, ki jo opravi nerezident v zadevni državi ali rezident v tujini z:
'Direct investment' is an investment for the purpose of establishing lasting economic relations with an enterprise such as investments which give the possibility of exercising an effective influence on the management thereof, in the country concerned by non-residents or abroad by residents, by means of: