2004/903/EC: Council Decision of 29 November 2004 on the signing of the Agreement... (32004D0903)
INHALT
2004/903/EC: Council Decision of 29 November 2004 on the signing of the Agreement between the European Community and the Republic of San Marino 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 signing of the accompanying Memorandum of Understanding
- COUNCIL DECISION
- of 29 November 2004
- on the signing of the Agreement between the European Community and the Republic of San Marino 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 signing of the accompanying Memorandum of Understanding
- (2004/903/EC)
- Article 1
- Article 2
- AGREEMENT
- between the European Community and the Republic of San Marino 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
- Transitional provisions for negotiable debt securities
- Article 12
- Other withholding taxes — Relationships with other agreements
- Article 13
- Exchange of information on request
- Article 14
- Confidentiality
- Article 15
- Consultation and review
- Article 16
- Signing, entry into force and termination
- Article 17
- Application and suspension of application
- Article 18
- Claims and final settlement
- Article 19
- Territorial scope
- Article 20
- Annexes
- Article 21
- Languages
- ANNEX I
- LIST OF COMPETENT AUTHORITIES OF THE CONTRACTING PARTIES
- ANNEX II
- LIST OF RELATED ENTITIES
- 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 Republic of San Marino
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