agreement european commun princip liechtenstein provid measur equival laid council direct ec taxat save incom form interest payment european commun hereinaft refer quot commun quot princip liechtenstein hereinaft refer quot liechtenstein quot hereinaft refer quot contract parti quot quot contract parti quot reaffirm common interest develop privileg relationship commun liechtenstein agre articl retent liechtenstein pai agent interest payment made benefici owner mean articl resid member state european union hereinaft refer quot member state quot pai agent establish territori liechtenstein subject articl subject retent amount interest payment rate retent year date applic agreement subsequ year liechtenstein measur ensur task requir implement agreement carri pai agent establish territori liechtenstein specif provid provis procedur penalti articl voluntari disclosur liechtenstein provid procedur benefici owner defin articl avoid retent articl expressli authoris pai agent liechtenstein report interest payment compet author state authoris cover interest payment made benefici owner pai agent minimum amount inform report pai agent case express authoris benefici owner consist ident resid benefici owner establish accord articl address pai agent account number benefici owner identif debt claim give rise interest amount interest payment calcul accord articl compet author liechtenstein commun inform refer paragraph compet author member state resid benefici owner commun automat place year month end tax year liechtenstein interest payment made year benefici owner opt voluntari disclosur procedur declar interest incom obtain liechtenstein pai agent tax author member state resid interest incom concern subject taxat member state rate appli similar incom aris state articl basi assess retent pai agent withhold retent accord articl case interest payment mean articl gross amount interest paid credit case interest payment mean articl amount interest revenu refer subparagraph case interest payment mean articl amount interest refer subparagraph purpos paragraph retent deduct pro rata basi period benefici owner hold debt claim pai agent unabl determin period basi inform made pai agent benefici owner possess debt claim entir period exist evid date acquisit tax retent retent provid agreement payment interest credit amount retent calcul accord articl includ liechtenstein couponsteu rate articl definit benefici owner purpos agreement quot benefici owner quot individu receiv interest payment individu interest payment secur individu provid evid interest payment receiv secur benefit individu deem benefici owner act pai agent mean articl act behalf legal person invest fund compar equival bodi common invest secur act behalf individu benefici owner disclos pai agent ident state resid pai agent inform suggest individu receiv interest payment interest payment secur benefici owner agent reason step establish ident benefici owner pai agent unabl identifi benefici owner agent treat individu question benefici owner articl ident resid benefici owner order establish ident resid benefici owner defin articl pai agent record address resid detail accord liechtenstein legal provis monei launder contractu relat enter transact carri absenc contractu relat januari individu present passport offici ident card issu member state declar resid state member state liechtenstein resid establish mean tax resid certif issu compet author state individu claim resid fail present certif member state issu passport offici ident document consid state resid articl definit pai agent purpos agreement quot pai agent quot liechtenstein bank liechtenstein bank law secur dealer natur legal person resid establish liechtenstein includ econom oper regul liechtenstein person compani act personen und gesellschaftsrecht partnership perman establish foreign compani occasion accept hold invest transfer asset parti pai interest secur payment interest busi articl definit interest payment purpos agreement quot interest payment quot interest paid credit account relat debt claim kind includ interest paid fiduciari deposit liechtenstein pai agent benefit benefici owner defin articl secur mortgag carri particip debtor profit incom govern secur incom bond debentur includ premium prize attach secur bond debentur exclud interest loan privat individu act busi penalti charg late payment regard interest payment interest accru capitalis sale refund redempt debt claim refer incom deriv interest payment directli entiti refer articl council direct ec june taxat save incom form interest payment hereinaft refer quot direct quot distribut undertak collect invest domicil member state liechtenstein ii entiti domicil member state exercis option articl direct inform pai agent fact iii undertak collect invest establish territori contract parti incom realis sale refund redempt share unit undertak entiti invest directli indirectli undertak collect invest entiti refer asset debt claim refer undertak collect invest domicil member state liechtenstein ii entiti domicil member state exercis option articl direct inform pai agent fact iii undertak collect invest establish territori contract parti subparagraph pai agent inform proport incom deriv interest payment total amount incom consid interest payment subparagraph pai agent inform percentag asset invest debt claim share unit defin subparagraph percentag consid agent determin amount incom realis benefici owner incom deem correspond proce sale refund redempt share unit incom relat undertak entiti invest asset debt claim mean subparagraph consid interest payment accord subparagraph percentag refer subparagraph paragraph januari percentag refer subparagraph paragraph determin refer invest polici laid fund rule instrument incorpor undertak entiti concern fail rule refer actual composit asset undertak entiti concern articl revenu share liechtenstein revenu gener retent agreement transfer revenu member state resid benefici owner transfer place year instal member state latest period month end tax year liechtenstein articl elimin doubl taxat interest receiv benefici owner subject retent pai agent liechtenstein member state resid tax purpos benefici owner grant tax credit equal amount retent amount exce amount tax due total amount interest subject retent accord nation law member state resid tax purpos repai excess amount tax withheld benefici owner interest receiv benefici owner subject tax retent provid agreement member state resid tax purpos grant tax credit tax retent accord nation law doubl taxat convent tax retent credit procedur paragraph appli member state resid tax purpos accept certif issu liechtenstein pai agent proper evid tax retent understand compet author member state resid tax purpos obtain liechtenstein compet author verif inform contain certif issu liechtenstein pai agent member state resid tax purpos benefici owner replac tax credit mechan refer paragraph refund retent refer articl articl exchang inform compet author liechtenstein member state exchang inform conduct constitut tax fraud law request state incom cover agreement quot quot includ offenc level wrong case tax fraud law request state respons duli justifi request request state provid accord procedur law inform respect matter request state investig investig civil crimin basi inform receiv liechtenstein member state treat secret manner inform obtain domest law state disclos person author includ court administr bodi concern assess collect enforc prosecut respect determin appeal relat tax incom cover agreement person author inform purpos disclos inform public court proceed judici decis determin inform provid respons request request state appli statut limit applic law request state statut limit request state request state provid inform request state reason suspicion conduct constitut tax fraud request state suspicion tax fraud base document authent includ limit busi record book account bank account inform testimoni inform taxpay inform obtain inform person independ corrobor credibl circumstanti evid request member state liechtenstein enter bilater negoti state order defin individu categori case fall quot quot accord procedur taxat appli state articl compet author purpos agreement compet author author list annex articl consult disagr aris compet author liechtenstein compet author refer articl interpret applic agreement endeavour resolv mutual agreement immedi notifi commiss european commun compet author member state result consult relat issu interpret commiss part consult request compet author articl review contract parti consult year request contract parti view examin deem contract parti improv technic function agreement assess intern develop consult held month request urgent case basi assess contract parti consult order examin agreement take account intern develop suffici experi full implement articl contract parti consult order examin agreement take account intern develop purpos consult refer paragraph contract parti inform contract parti develop affect proper function agreement includ relev agreement contract parti state articl relationship bilater doubl taxat convent provis doubl taxat convent liechtenstein member state prevent levi retent agreement articl transit provis negoti debt secur date applic agreement long member state appli similar provis decemb latest domest intern bond negoti debt secur issu march origin issu prospectus approv date compet author issu state consid debt claim mean articl provid issu negoti debt secur made march long member state appli similar provis provis articl continu appli decemb respect negoti debt secur gross earli redempt claus pai agent defin articl establish liechtenstein pai agent pai interest directli secur payment interest benefit benefici owner resid member state member state ceas appli similar provis provis articl continu appli respect negoti secur gross earli redempt claus issuer pai agent establish liechtenstein pai agent pai interest directli secur payment interest benefit benefici owner resid member state issu made march aforement negoti debt secur issu govern relat entiti act public author role recognis intern agreement list annex ii agreement entir issu secur consist origin issu issu consid debt claim mean articl issu made march aforement negoti debt secur issu issuer cover fourth subparagraph issu consid debt claim mean articl articl prevent liechtenstein member state continu levi tax revenu deriv aforement negoti debt claim refer paragraph accord nation law articl sign entri forc durat valid agreement requir ratif approv contract parti accord procedur contract parti notifi complet procedur agreement enter forc dai month notif subject fulfil constitut requir liechtenstein requir commun law enter intern agreement prejudic articl liechtenstein applic commun effect implement appli agreement juli notifi thereof agreement remain forc termin contract parti contract parti termin agreement give notic case agreement ceas effect twelv month serv notic articl applic suspens applic applic agreement condit adopt implement depend territori member state mention report council econom financi affair european council santa maria da feira june unit state america switzerland andorra monaco san marino measur conform equival contain direct agreement provid date implement contract parti decid common accord month date refer articl condit set paragraph met regard date entri forc relev measur state depend territori concern contract parti decid condit met common accord adopt date purpos articl applic agreement part thereof suspend contract parti effect notif direct part direct ceas applic temporarili perman accord commun law event member state suspend applic implement legisl contract parti suspend applic agreement notif event state territori refer paragraph subsequ ceas appli measur refer paragraph suspens applic place earlier month notif applic agreement resum measur reinstat articl claim final settlement agreement termin applic suspend full part claim individu accord articl remain unaffect liechtenstein case establish final account end period applic agreement make final payment member state articl territori scope agreement appli hand territori treati establish european commun appli condit laid treati hand territori liechtenstein articl annex annex form integr part agreement list compet author annex amend simpli notif contract parti liechtenstein author refer commun author list relat entiti annex ii amend mutual agreement articl languag agreement drawn duplic czech danish dutch english estonian finnish french german greek hungarian italian latvian lithuanian polish portugues slovak slovenian spanish swedish text equal authent maltes languag version authent contract parti basi exchang letter authent languag refer paragraph en fe de lo cual lo plenipotenciario abajo firmant suscriben el present acuerdo na důkaz čehož připojili níže podepsaní zplnomocnění zástupci této smlouvě své podpisi til bekræftels heraf har undertegned befuldmægtiged underskrevet denn aftal zu urkund dessen haben die unterzeichneten bevollmächtigten ihr unterschriften unter dies abkommen gesetzt sell kinnitusek täievolilis esindajad käesoleval lepingul alla kirjutanud wit whereof undersign plenipotentiari hereunto set hand en foi de quoi le plénipotentiair soussigné ont apposé leur signatur au ba du présent accord fede di che plenipotenziari sottoscritti hanno apposto la propria firma calc al present accordo apliecinot attiecīgi pilnvarota persona ir parakstījuša šo nolīgumu tai paliudydami susitarimą pasirašė toliau nurodyti įgaliotieji atstovai fentiek hiteléül megállapodást az alulírott meghatalmazottak alább kézjegyükkel látták el xiehda ta dan il plenipotenzjari hawn taħt iffirmati ffirmaw dan il ftehim ten blijk waarvan de ondergetekend gevolmachtigden hun handteken onder deze overeenkomst hebben geplaatst dowód czego niżej podpisani pełnomocnici złożyli swoje podpisi em fé os plenipotenciário abaixo assinado apuserem sua assinatura final present acordo na dôkaz čoho dolupodpísaní splnomocnení zástupcovia podpísali túto dohodu potrditev tega spodaj podpisani pooblašč podpisali ta sporazum tämän vakuudeksi allamainitut täysivaltaiset edustajat ovat allekirjoittaneet tämän sopimuksen till bevi härpå har undertecknad befullmäktigad undertecknat detta avtal hecho en brusela el siet de diciembr del do mil cuatro bruselu dne sedmého prosinc dva tisíc čtyři udfærdiget bruxel den syvend decemb tusind og fire geschehen zu brüssel siebten dezemb zweitausendundvi kahe tuhand neljanda aasta detsembrikuu seitsmend päeval brüsseli eγινε brussel seventh dai decemb year thousand fait bruxel le sept décembr deux mill quatr fatto bruxel addì sett dicembr duemilaquattro briselē divi tūkstoši ceturtā gada septītajā decembrī pasirašyta du tūkstančiai ketvirtųjų metų gruodžio septintą dieną briuselyj kelt brüsszelben kettőez negyedik év decemb hetedik napján magħmul fi brussel fi seba jum ta diċembru ta sena elfejn erbgħa gedaan te brussel de zevend decemb tweeduizendvi sporządzono bruks dnia siódmego grudnia roku dwutysięcznego czwartego feito em bruxela em sete de dezembro de doi mil quatro bruse siedmeho decembra dvetisícštyri bruslju dne sedmega decembra leta dva tisoč štiri tehti brysselissä seitsemäntenä päivänä joulukuuta vuonna kaksituhattaneljä som skedd bryssel den sjund decemb tjugohundrafyra por la comunidad europea za evropské společenství det europæisk fællesskab für die europäisch gemeinschaft euroopa ühendus nimel european commun pour la communauté européenn la comunità europea eiropa kopiena vārdā europo bendrijo vardu az európai közösség részéről għall komunità ewropea voor de europes gemeenschap imieniu wspólnoti europejskiej pela comunidad europeia za európsk spoločenstvo za evropsko skupnost euroopan yhteisön puolesta på europeiska gemenskapen vägnar für da fürstentum liechtenstein direct transit provis appli negoti debt secur held invest 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