Whereas:
6.
By way of derogation from paragraphs (1)c) and d) of this Article, a contracting party shall have the option of excluding from the definition of interest payment any income referred to in those provisions from undertakings or entities established within its territory where the investment in debt claims referred to in paragraph (1)a) of this Article of such entities has not exceeded 15% of their assets. Likewise, by way of derogation from paragraph (4) of this Article, a contracting party shall have the option of excluding from the definition of interest payment in paragraph (1) of this Article interest paid or credited to an account of an entity referred to in Article 4(2) of this Agreement which has not qualified for the option under Article 4(3) of this Agreement and is established within its territory, where the investment of such an entity in debt claims referred to in paragraph (1)a) of this Article has not exceeded 15% of its assets.
The exercise of such option by one contracting party shall be binding on the other contracting party.
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
Nr. II
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