BWBV0001912
Geldig vanaf 23-07-2005
Artikel 6
Briefwisseling houdende een overeenkomst tussen het Koninkrijk der Nederlanden, ten behoeve van de Nederlandse Antillen, en Ierland betreffende automatische gegevensuitwisseling inzake inkomsten uit spaargelden in de vorm van rentebetaling
1. The Netherlands Antilles shall retain 25% of the revenue of the withholding tax mentioned in Article 5, paragraph 1, and transfer 75% of the revenue to Ireland.
2. If the Netherlands Antilles levies withholding tax in accordance with Article 5, paragraph 4, the Netherlands Antilles shall retain 25% of the revenue and transfer 75% to Ireland of the revenue of the withholding tax levied on interest payments made to entities referred to in Article 4, paragraph 2, of the Directive, established in Ireland.
3. Such transfers shall take place at the latest within a period of six months following the end of the tax year of the Netherlands Antilles.
4. The Netherlands Antilles shall take the necessary measures to ensure the proper functioning of this revenue-sharing system.
2. If the Netherlands Antilles levies withholding tax in accordance with Article 5, paragraph 4, the Netherlands Antilles shall retain 25% of the revenue and transfer 75% to Ireland of the revenue of the withholding tax levied on interest payments made to entities referred to in Article 4, paragraph 2, of the Directive, established in Ireland.
3. Such transfers shall take place at the latest within a period of six months following the end of the tax year of the Netherlands Antilles.
4. The Netherlands Antilles shall take the necessary measures to ensure the proper functioning of this revenue-sharing system.
- Citeren als
- Art. 6
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001912
- Officiële bron
- wetten.overheid.nl