2004/911/EC: Council Decision of 2 June 2004 on the signing and conclusion of the... (32004D0911)
INHALT
2004/911/EC: Council Decision of 2 June 2004 on the signing and conclusion of the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments and the accompanying Memorandum of Understanding
- COUNCIL DECISION
- of 2 June 2004
- on the signing and conclusion of the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments and the accompanying Memorandum of Understanding
- (2004/911/EC)
- Article 1
- Article 2
- Article 3
- Article 4
- Article 5
- AGREEMENT
- between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments
- Article 1
- Retention by Swiss paying agents
- Article 2
- Voluntary disclosure
- Article 3
- Basis of assessment for retention
- Article 4
- Definition of beneficial owner
- Article 5
- Identity and residence of beneficial owners
- Article 6
- Definition of paying agent
- Article 7
- Definition of interest payment
- Article 8
- Revenue sharing
- Article 9
- Elimination of double taxation
- Article 10
- Exchange of information
- Article 11
- Competent authorities
- Article 12
- Consultation
- Article 13
- Review
- Article 14
- Relationship to bilateral double taxation conventions
- Article 15
- Dividends, interest and royalty payments between companies
- Article 16
- Transitional provisions for negotiable debt securities(2)
- Article 17
- Signing, entry into force and duration of validity
- Article 18
- Application and suspension of application
- Article 19
- Claims and final settlement
- Article 20
- Territorial scope
- Article 21
- Annexes
- Article 22
- Languages
- ANNEX I
- LIST OF COMPETENT AUTHORITIES
- ANNEX II
- LIST OF RELATED ENTITIES
- ENTITIES WITHIN THE EUROPEAN UNION:
- INTERNATIONAL ENTITIES:
- ENTITIES IN THIRD STATES:
- MEMORANDUM OF UNDERSTANDING
- between the European Community, the Kingdom of Belgium, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, the Republic of Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland, and the Swiss Confederation
- 1. INTRODUCTION
- 2. ADMINISTRATIVE ASSISTANCE IN CASES OF TAX FRAUD OR THE LIKE
- 3. NEGOTIATIONS FOR SECURING EQUIVALENT MEASURES WITH OTHER THIRD STATES
- 4. DECLARATION OF INTENT
Feedback