2005/35/EC: Council Decision of 7 December 2004 on the signing of the Agreement b... (32005D0035)
2005/35/EC: Council Decision of 7 December 2004 on the signing of the Agreement between the European Community and the Principality of Monaco 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 7 December 2004
- on the signing of the Agreement between the European Community and the Principality of Monaco 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
- (2005/35/EC)
- Article 1
- Article 2
- AGREEMENT
- between the European Community and the Principality of Monaco providing for measures equivalent to those laid down in Council Directive 2003/48/EC
- Article 1
- Aim
- Article 2
- Definition of beneficial owner
- Article 3
- Identity and place of 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
- Sharing withholding tax
- Article 9
- Voluntary disclosure
- Article 10
- Elimination of double taxation and/or repayment of withholding tax
- Article 11
- Negotiable debt securities
- Article 12
- Transmission of information on request
- Article 13
- Consultation and review
- Article 14
- Application and suspension of application
- Article 15
- Other centres/Asian centres
- Article 16
- Signing, entry into force and termination
- Article 17
- Implementing rules
- Article 18
- Claims and final provisions
- Article 19
- Territorial application
- 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 and the Principality of Monaco
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