Whereas:
1.
For the purposes of this Agreement "beneficial owner" shall mean any individual who receives an interest payment or any such individual for whom an interest payment is secured, unless such individual can provide evidence that the interest payment was not received or secured for his own benefit. An individual is not deemed to be the beneficial owner when he:
a) acts as a paying agent within the meaning of Article 5 of this Agreement;
b) acts on behalf of a legal person, an entity which is taxed on its profits under the general arrangements for business taxation, an UCITS authorised in accordance with Council Directive 85/611/EEC or an equivalent undertaking for collective investment established in the Cayman Islands, or an entity referred to in Article 5(2) of this Agreement and, in the last mentioned case, discloses the name and address of that entity to the economic operator making the interest payment and the latter communicates such information to the competent authority of its contracting party of establishment.
c) acts on behalf of another individual who is the beneficial owner and discloses to the paying agent the identity of that beneficial owner.
2.
Where a paying agent has information suggesting that the individual who receives an interest payment or for whom an interest payment is secured may not be the beneficial owner, and where neither paragraph 1a) nor 1b) of this Article apply, it shall take reasonable steps to establish the identity of the beneficial owner. If the paying agent is unable to identify the beneficial owner, it shall treat the individual in question as the beneficial owner.
Inhoudsopgave
Nr. I
Appendix Agreement on the taxation of savings income between the Cayman Islands and the Kingdom of the Netherlands
Article 1. General Scope
Article 2. Reporting of Information by Paying Agents
Article 3. Definition of beneficial owner
Article 4. Identity and residence of beneficial owners
Article 5. Definition of paying agent
Article 6. Definition of interest payment
Article 7. Transitional provisions for negotiable debt securities
Article 8. Mutual agreement procedure
Article 9. Confidentiality
Article 10. Entry into force
Article 11. Termination
Article 12. Application and suspension of application
Article 13. Competent Authorities
Article 14. Implementation
Annex List of related entities
Nr. II
Nr. I
Aanhangsel Overeenkomst betreffende belastingheffing op inkomsten uit spaargelden tussen de Caymaneilanden en het Koninkrijk der Nederlanden
Artikel 1. Toepassingsgebied
Artikel 2. Informatieverschaffing door uitbetalende instanties
Artikel 3. Definitie van uiteindelijk gerechtigde
Artikel 4. Identiteit en woonplaats van de uiteindelijk gerechtigde
Artikel 5. Definitie van uitbetalende instantie
Artikel 6. Definitie van rentebetaling
Artikel 7. Overgangsbepalingen voor verhandelbare schuldbewijzen
Artikel 8. Regeling voor onderling overleg
Artikel 9. Vertrouwelijkheid
Artikel 10. Inwerkingtreding
Artikel 11. Beƫindiging
Artikel 12. Toepassing en opschorting van toepassing
Artikel 13. Bevoegde autoriteiten
Artikel 14. Tenuitvoerlegging
Bijlage Lijst van verwante entiteiten
Nr. II
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