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2004/911/EC: Council Decision of 2 June 2004
On the signing and conclusion of the Agreement between the European Community and the Swiss Confederation 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 accompanying Memorandum of Understanding
- Recitals
- Article 1
- Article 2
- Article 3
- Article 4
- Article 5
- Article 1 — Retention by Swiss paying agents
- Article 2 — Voluntary disclosure
- Article 3 — Basis of assessment for retention
- Article 4 — Definition of beneficial owner
- Article 5 — Identity and residence of beneficial owners
- Article 6 — Definition of paying agent
- Article 7 — Definition of interest payment
- Article 8 — Revenue sharing
- Article 9 — Elimination of double taxation
- Article 10 — Exchange of information
- Article 11 — Competent authorities
- Article 12 — Consultation
- Article 13 — Review
- Article 14 — Relationship to bilateral double taxation conventions
- Article 15 — Dividends, interest and royalty payments between companies
- Article 16 — Transitional provisions for negotiable debt securities (2)
- Article 17 — Signing, entry into force and duration of validity
- Article 18 — Application and suspension of application
- Article 19 — Claims and final settlement
- Article 20 — Territorial scope
- Article 21 — Annexes
- Article 22 — Languages