Whereas:
1.
For the purposes of this Agreement ``interest payment" shall mean:
a. interest paid, or credited to an account, relating to debt claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and, in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures; penalty charges for late payments shall not be regarded as interest payments;
b. interest accrued or capitalised at the sale, refund or redemption of the debt claims referred to in a);
c. income deriving from interest payments either directly or through an entity referred to in Article 4(2) of this Agreement, distributed by –
(i) an UCITS authorised in accordance with Council Directive 85/611/EEC; or
(ii) an equivalent undertaking for collective investment established in Montserrat;
(iii) entities which qualify for the option under Article 4(3) of this Agreement; or
(iv) undertakings for collective investment established outside the territory to which the Treaty establishing the European Community applies by virtue of Article 299 thereof and outside Montserrat.
d. income realised upon the sale, refund or redemption of shares or units in the following undertakings and entities, if they invest directly or indirectly, via other undertakings for collective investment or entities referred to below, more than 40% of their assets in debt claims as referred to in a):
However, the contracting parties shall have the option of including income mentioned under paragraph (1)d) of this Article in the definition of interest only to the extent that such income corresponds to gains directly or indirectly deriving from interest payments within the meaning of paragraphs (1)a) and b) of this Article.
(i) an UCITS authorised in accordance with Council Directive 85/611/EEC; or
(ii) an equivalent undertaking for collective investment established in Montserrat;
(iii) entities which qualify for the option under Article 4(3) of this Agreement;
(iv) undertakings for collective investment established outside the territory to which the Treaty establishing the European Community applies by virtue of Article 299 thereof and outside Montserrat.
Inhoudsopgave
Nr. I
Appendix Agreement on the taxation of savings income between the United Kingdom overseas territory of Montserrat and the Kingdom of the Netherlands
Article 1. Reporting of Information by Paying Agents
Article 2. Definition of beneficial owner
Article 3. Identity and residence of beneficial owners
Article 4. Definition of paying agent
Article 5. Definition of interest payment
Article 6. Transitional provisions for negotiable debt securities
Article 7. Mutual agreement procedure
Article 8. Confidentiality
Article 9. Entry into force
Article 10. Termination
Article 11. Application and suspension of application
Annex List of related entities
Nr. II
Nr. I
Aanhangsel Overeenkomst betreffende belastingheffing op inkomsten uit spaargelden tussen Montserrat en het Koninkrijk der Nederlanden
Artikel 1. Informatieverschaffing door uitbetalende instanties
Artikel 2. Definitie van uiteindelijk gerechtigde
Artikel 3. Identiteit en woonplaats van de uiteindelijk gerechtigde
Artikel 4. Definitie van uitbetalende instantie
Artikel 5. Definitie van rentebetaling
Artikel 6. Overgangsbepalingen voor verhandelbare schuldbewijzen
+ Artikel 7. Regeling voor onderling overleg
+ Artikel 9. Inwerkingtreding
Artikel 11. Toepassing en opschorting van toepassing
Bijlage Lijst van verwante entiteiten
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