Artikel 2

1. Where interest payments, as defined in Article 6 of this Agreement, are made by a paying agent established in the Cayman Islands to beneficial owners, as defined in Article 3 of this Agreement, who are residents of the Kingdom of the Netherlands, the paying agent shall report to the competent authority of the Cayman Islands:
a) the identity and residence of the beneficial owner established in accordance with Article 4 of this Agreement;
b) the name and address of the paying agent;
c) the account number of the beneficial owner or, where there is none, identification of the debt claim giving rise to the interests;
d) information concerning the interest payment specified in Article 6(1) of this Agreement. However the Cayman Islands may restrict the minimum amount of information concerning interest payment to be reported by the paying agent to the total amount of interest or income and to the total amount of the proceeds from sale, redemption or refund.
2. Within six months following the end of the calendar year, the competent authority of the Cayman Islands shall communicate to the competent authority of the Kingdom of the Netherlands, automatically, the information referred to in paragraph 1 a) – d) of this Article, for all interest payments made during that year.