English to Spanish Law/Patents Law: Taxation & Customs International treaties

From a handbook on Double Tax Treaties:
"On Taxation of dividends"
Dividends also include interests on loans insofar as the lender effectively shares the risks of the company....
Whether the lender shares the risks of the company must be determined in each individual case in the light of all the circumstances, including the following:
 The loan very heavily outweighs any other contribution to the
capital and is substantially unmatched by redeemable assets
 The creditor will share in any profits of the company
 Repayment is subordinated to other creditors or to payments
of dividends