Whereas:
1.
During the transitional period as defined in Article 10(2) of the Directive, but until the 31 st December, 2010 at the latest, domestic and international bonds and other negotiable debt securities which have been first issued before the 1 st March, 2001 or for which the original issuing prospectuses have been approved before that date by the competent authorities within the meaning of Council Directive 80/390/EEC or by the responsible authorities in third countries shall not be considered as debt claims within the meaning of Article 6(1)a) of this Agreement, provided that no further issues of such negotiable debt securities are made on or after 1 st March, 2002. However, should the transitional period continue beyond 31 st December, 2010, the provisions of this Article shall only continue to apply in respect of such negotiable debt securities:
which contain gross up and early redemption clauses and;
where the paying agent is established in a contracting party applying a withholding tax and that paying agent pays interest to, or secures the payment of interest for the immediate benefit of a beneficial owner resident in the other contracting party.
If a further issue is made on or after 1 st March, 2002 of an aforementioned negotiable debt security issued by a Government or a related entity acting as a public authority or whose role is recognised by an international treaty, as defined in the Annex to this Agreement, the entire issue of such security, consisting of the original issue and any further issue, shall be considered a debt claim within the meaning of Article 6(1)a) of this Agreement.
If a further issue is made on or after 1 st March, 2002 of an aforementioned negotiable debt security issued by any other issuer not covered by the second sub-paragraph, such further issue shall be considered a debt claim within the meaning of Article 6(1)a) of this Agreement.
2.
Nothing in this Article shall prevent the contracting parties from taxing the income from the negotiable debt securities referred to in paragraph 1 in accordance with their national laws.
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. Beëindiging
Artikel 12. Toepassing en opschorting van toepassing
Artikel 13. Bevoegde autoriteiten
Artikel 14. Tenuitvoerlegging
Bijlage Lijst van verwante entiteiten
Nr. II
Juridisch advies nodig?
Heeft u een juridisch probleem of een zaak die u wilt voorleggen aan een gespecialiseerde jurist of advocaat ?
Neemt u dan gerust contact met ons op en laat uw zaak vrijblijvend beoordelen.

Stel uw vraag
Geschiedenis

Geschiedenis-overzicht