Briefwisseling houdende een overeenkomst tussen het Koninkrijk der Nederlanden en de Caymaneilanden betreffende belastingheffing op inkomsten uit spaargelden, Grand Cayman, 12-04-2005

1. Article 17 of Directive 2003/48/EEC of the Council of the European Union ("the Council") on taxation of savings income as published in the Official Journal of the European Union dated 26.6.2003 ("the Directive"), provides that before 1 January 2004 Member States shall adopt and publish the laws, regulations and administrative provisions necessary to comply with this Directive which provisions shall be applied from the 1 ^st January 2005 provided that –