BWBV0001943
Geldig vanaf 23-07-2005
Artikel 7
Briefwisseling houdende een overeenkomst tussen het Koninkrijk der Nederlanden, ten behoeve van de Nederlandse Antillen, en Malta betreffende automatische gegevensuitwisseling inzake inkomsten uit spaargelden in de vorm van rentebetaling
1. The Netherlands Antilles shall provide for one or both of the procedures of Article 13, paragraph 1, of the Directive in order to ensure that the Beneficial Owners may request that no tax be withheld.
2. At the request of the Beneficial Owner, the Competent Authority of his Contracting State of residence for tax purposes shall issue a certificate in accordance with Article 13, paragraph 2, of the Directive.
2. At the request of the Beneficial Owner, the Competent Authority of his Contracting State of residence for tax purposes shall issue a certificate in accordance with Article 13, paragraph 2, of the Directive.
- Citeren als
- Art. 7
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001943
- Officiële bron
- wetten.overheid.nl