2004/828/EC: Council Decision of 2 November 2004 concerning the signature of the ... (32004D0828)
INHALT
2004/828/EC: Council Decision of 2 November 2004 concerning the signature of the Agreement between the European Community and the Principality of Andorra 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 approval and signature of the accompanying Memorandum of Understanding
- COUNCIL DECISION
- of 2 November 2004
- concerning the signature of the Agreement between the European Community and the Principality of Andorra 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 approval and signature of the accompanying Memorandum of Understanding
- (2004/828/EC)
- Article 1
- Article 2
- AGREEMENT
- between the European Community and the Principality of Andorra 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
- Aim
- Article 2
- Definition of beneficial owner
- Article 3
- Identity and residence of beneficial owners
- Article 4
- Definition of paying agent
- Article 5
- Definition of competent authority
- Article 6
- Definition of interest payment
- Article 7
- Withholding tax
- Article 8
- Revenue sharing
- Article 9
- Voluntary disclosure
- Article 10
- Elimination of double taxation
- Article 11
- Negotiable debt securities
- Article 12
- Exchange of information on request
- Article 13
- Consultation and review
- Article 14
- Application
- Article 15
- Signing, entry into force and termination
- Article 16
- Claims and final account
- Article 17
- Territorial scope
- Article 18
- Annexes
- Article 19
- Languages
- ANNEX I
- LIST OF COMPETENT AUTHORITIES OF THE CONTRACTING PARTIES
- ANNEX II
- LIST OF RELATED ENTITIES
- ENTITIES WITHIN THE EUROPEAN UNION:
- INTERNATIONAL ENTITIES:
- ENTITIES IN THIRD COUNTRIES:
- 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 Principality of Andorra
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