agreement european commun republ san marino provid measur equival laid council direct ec taxat save incom form interest payment european commun hereinaft refer quot commun quot republ san marino hereinaft refer san marino hereinaft refer quot contract parti quot quot contract parti quot agre articl aim purpos agreement commun san marino consolid extend exist close relat contract parti establish measur equival laid council direct ec june taxat save incom form interest payment made benefici owner individu resid tax purpos member state european commun hereinaft refer direct san marino measur specif provid provis procedur penalti ensur task implement agreement carri pai agent establish territori irrespect place establish debtor debt claim produc interest articl definit benefici owner purpos agreement quot benefici owner quot individu receiv interest payment individu interest payment secur individu evid receiv secur benefit 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 benefici owner accord articl pai agent inform suggest individu receiv interest payment interest payment secur benefici owner paragraph appli individu agent reason step establish ident benefici owner accord articl 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 famili data address resid statu accord republ san marino law usuri monei launder contractu relat enter transact carri absenc contractu relat januari individu present passport offici ident card issu member state european union hereinaft refer quot member state quot declar resid state member state san marino 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 san marino bank san marino bank law econom oper includ natur legal person resid establish san marino partnership perman establish foreign compani occasion accept hold invest transfer asset parti pai secur interest busi articl definit compet author purpos agreement quot compet author contract parti quot list annex quot compet author state includ contract parti quot author state compet purpos bilater multilater convent fail compet issu certif resid tax purpos articl definit interest payment purpos agreement quot interest payment quot mean interest paid credit account relat debt claim kind secur mortgag carri particip debtor profit incom govern secur incom bond debentur includ premium prize attach secur bond debentur penalti charg late payment regard interest payment interest accru capitalis sale refund redempt debt claim refer incom deriv interest payment directli entiti refer articl direct distribut undertak collect invest compar equival bodi common invest secur establish territori refer articl ii entiti domicil member state exercis option articl direct inform pai agent fact iii undertak collect invest compar equival bodi common invest secur establish territori refer articl incom realis sale refund redempt share unit undertak entiti invest directli indirectli undertak collect invest entiti refer asset debt claim refer undertak collect invest compar equival bodi common invest secur establish territori refer articl ii entiti domicil member state exercis option articl direct inform pai agent fact iii undertak collect invest compar equival bodi common invest secur establish territori refer articl san marino option includ incom mention definit interest extent incom correspond gain directli indirectli deriv interest payment mean paragraph pai agent inform proport incom deriv interest payment total amount incom consid interest payment paragraph pai agent inform percentag asset invest debt claim share unit defin paragraph percentag consid agent determin amount incom realis benefici owner incom deem correspond proce sale refund redempt share unit paragraph san marino option requir pai agent territori annualis interest period time exce year treat annualis interest interest payment sale redempt refund occur period derog paragraph san marino option exclud definit interest payment incom refer paragraph undertak entiti establish territori invest debt claim refer paragraph entiti exceed asset exercis option san marino notifi contract parti bind contract parti percentag refer paragraph paragraph decemb percentag refer paragraph paragraph determin refer invest polici laid fund rule instrument incorpor undertak entiti concern fail refer actual composit asset undertak entiti concern articl withhold tax benefici owner resid member state san marino levi withhold tax rate year date applic agreement subsequ year pai agent levi withhold tax case interest payment mean articl amount interest paid credit case interest payment mean articl amount interest incom refer paragraph levi equival effect born recipi full amount proce sale redempt refund case interest payment mean articl amount incom refer paragraph san marino exercis option articl amount annualis interest purpos paragraph withhold tax levi pro rata period hold debt claim benefici owner pai agent unabl determin period hold basi inform possess treat benefici owner held debt claim period exist evid date acquisit tax provid agreement interest payment withhold tax levi san marino san marino sourc interest incom credit amount withhold tax calcul accord articl imposit withhold tax pai agent locat republ san marino preclud member state resid tax purpos benefici owner tax incom accord domest law case taxpay declar interest incom obtain pai agent locat san marino tax author member state resid interest incom subject taxat rate appli interest earn domest articl revenu share san marino retain revenu withhold tax refer articl transfer revenu member state resid benefici owner interest payment transfer place instal member state latest period month end tax year san marino san marino measur ensur proper function revenu share system articl voluntari disclosur san marino provid procedur benefici owner defin articl avoid withhold tax refer articl expressli authoris pai agent establish san marino report interest payment compet author state authoris cover interest payment made secur benefit benefici owner pai agent minimum amount inform report pai agent case express authoris benefici owner consist ident resid benefici owner establish accord articl agreement supplement tax identif number alloc member state benefici owner resid address pai agent account number benefici owner identif debt claim give rise interest amount interest payment establish accord articl agreement compet author san marino commun inform refer paragraph compet author member state resid benefici owner commun automat place year month end tax year san marino interest payment made year articl elimin doubl taxat member state resid tax purpos benefici owner ensur elimin doubl taxat result imposit withhold tax refer articl accord provis paragraph interest receiv benefici owner subject withhold tax refer articl san marino member state resid tax purpos benefici owner grant tax credit equal amount tax withheld accord nation law amount exce amount tax due accord nation law total amount interest payment subject withhold tax refer articl member state resid tax purpos benefici owner repai excess amount tax withheld addit withhold tax refer articl interest receiv benefici owner subject type withhold tax member state resid tax purpos benefici owner grant tax credit withhold tax accord nation law doubl taxat convent withhold tax credit procedur paragraph appli member state resid tax purpos benefici owner replac tax credit mechan refer paragraph refund withhold tax refer articl 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 author compet purpos issu state consid debt claim mean articl provid issu negoti debt secur made march long member state appli provis similar articl agreement provis articl continu appli decemb respect negoti debt secur gross earli redempt claus pai agent defin articl establish san marino pai agent pai interest directli secur payment interest benefit benefici owner resid member state member state ceas appli provis similar articl agreement provis articl continu appli respect negoti secur gross earli redempt claus issuer pai agent establish san marino 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 san marino member state continu levi tax revenu deriv aforement negoti debt claim paragraph accord nation law articl withhold tax relationship agreement agreement preclud parti levi type withhold tax refer agreement accord nation law doubl taxat convent provis doubl taxat convent san marino member state prevent levi withhold tax agreement articl exchang inform request compet author san marino 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 result prejudic taxat interest request state respons duli justifi request request state provid inform respect conduct request state investig investig crimin crimin basi determin inform provid respons request request state appli statut limit applic law request state request state provid inform request state reason suspicion conduct constitut tax fraud request state reason 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 compet author request state provid element compet author request state make request inform agreement demonstr forese relev inform request ident person examin investig statement inform sought includ natur form request state wish receiv inform request state tax purpos inform sought ground believ inform request held request state possess control person jurisdict request state extent address person believ possess request inform statement request conform law administr practic request state request inform jurisdict request state compet author request state obtain inform law request state normal administr practic conform agreement statement request state pursu mean territori obtain inform give rise disproportion difficulti compet author request state forward request inform promptli request state san marino enter bilater negoti member state order defin individu categori case fall quot quot accord procedur taxat appli state articl confidenti inform receiv contract parti agreement treat confidenti disclos person author includ court administr bodi jurisdict contract parti concern assess collect enforc prosecut respect determin appeal relat tax cover agreement person author inform purpos disclos inform public court proceed judici decis inform disclos person entiti author jurisdict express written consent compet author request parti articl consult review disagr aris compet author san marino compet author list annex 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 list annex 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 agreement contract parti consult order examin agreement take account intern develop purpos consult refer paragraph contract parti inform develop impact proper function agreement includ relev agreement contract parti state articl sign entri forc termin agreement requir ratif approv contract parti accord procedur contract parti notifi complet procedur agreement enter forc dai month notif subject fulfil constitut requir enter intern agreement prejudic articl san marino effect implement appli agreement juli notifi commun 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 swiss confeder andorra liechtenstein monaco measur conform equival contain direct agreement 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 san marino 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 san marino articl annex annex form integr part agreement list compet author annex amend simpli notif contract parti san marino 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 version 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 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 ketvirtų 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 la repubblica di san marino