agreement european commun princip andorra provid measur equival laid council direct ec taxat save incom form interest payment european commun princip andorra hereinaft refer quot contract parti quot quot contract parti quot context requir view introduc measur equival laid council direct ec june taxat save incom form interest payment hereinaft refer direct framework cooper take account legitim interest contract parti context countri situat similar princip andorra appli measur equival direct agre articl aim framework cooper european commun princip andorra save incom form interest payment made princip andorra benefici owner individu identifi resid member state european commun accord procedur laid articl subject withhold tax levi pai agent establish territori princip andorra condit laid articl withhold tax levi voluntari disclosur measur appli accord rule set articl incom amount withhold tax levi accord articl share member state european commun princip andorra rule set articl ensur agreement equival direct measur supplement rule exchang inform request set articl consult review procedur articl contract parti measur implement agreement princip andorra measur ensur task requir implement agreement carri irrespect place establish debtor debt claim produc interest pai agent establish territori expressli provid provis procedur penalti articl definit benefici owner purpos agreement quot benefici owner quot mean individu receiv interest payment individu interest payment secur proof payment made secur account act pai agent mean articl act behalf legal person entiti profit tax gener arrang busi taxat undertak collect invest transfer secur establish member state european commun princip andorra act behalf individu benefici owner inform pai agent ident benefici owner accord articl pai agent possess inform suggest individu receiv interest payment interest payment secur benefici owner reason measur establish ident benefici owner accord articl pai agent identifi benefici owner treat individu question benefici owner articl ident resid benefici owner pai agent establish ident benefici owner form forenam address anti monei launder provis appli princip andorra pai agent establish resid benefici owner basi rule vari time relat pai agent benefici owner interest enter subject condit set resid consid countri benefici owner perman address contractu relat enter januari pai agent establish resid benefici owner anti monei launder provis appli princip andorra contractu relat enter transact carri absenc contractu relat januari pai agent establish resid benefici owner basi address mention offici ident document basi documentari proof present benefici owner procedur individu present offici ident document issu member state european commun declar resid state member european commun resid establish mean resid certif document authoris resid issu compet author countri individu declar resid certif resid document authoris resid provid resid consid member state european commun issu offici ident document articl definit pai agent purpos agreement quot pai agent quot mean econom oper establish princip andorra pai interest secur payment interest benefit benefici owner oper debtor debt claim produc interest oper charg debtor benefici owner pai interest secur payment interest articl definit compet author purpos agreement quot compet author quot contract parti mean list annex countri compet author defin purpos bilater multilater tax convent fail author 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 establish member state european commun princip andorra ii entiti qualifi option articl direct iii undertak collect invest 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 establish member state european commun princip andorra ii entiti qualifi option articl direct iii undertak collect invest establish territori refer articl princip andorra option includ incom mention definit interest payment extent incom correspond gain directli indirectli deriv interest payment mean paragraph pai agent possess inform proport incom deriv interest payment total amount incom consid interest payment paragraph pai agent possess inform percentag asset invest debt claim share unit defin paragraph percentag consid determin amount incom realis benefici owner incom deem correspond proce sale refund redempt share unit paragraph princip andorra option requir pai agent territori annualis interest period time exce year treat annualis interest interest payment sale redempt refund occur period incom deriv undertak entiti invest asset debt claim mean paragraph consid payment interest mean paragraph januari percentag refer paragraph paragraph 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 interest resid member state european commun princip andorra levi withhold tax rate year 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 mean levi equival effect born recipi full amount proce sale redempt refund case interest payment mean articl amount incom refer paragraph princip andorra exercis option articl amount annualis interest purpos point 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 impos tax withheld interest payment withhold tax provid agreement deduct withhold tax calcul accord paragraph interest payment subject provis articl levi withhold tax pai agent establish princip andorra preclud member state european commun resid tax purpos benefici owner tax incom accord nation law taxpay declar incom interest paid pai agent establish princip andorra tax author member state european commun resid incom tax rate appli interest earn member state articl revenu share princip andorra retain revenu withhold tax refer articl transfer member state european commun resid benefici owner transfer place singl oper member state calendar year latest period month end calendar year tax levi princip andorra measur ensur proper function revenu share system articl voluntari disclosur princip andorra provid procedur allow benefici owner bear withhold tax refer articl benefici owner pai agent certif drawn compet author member state resid accord paragraph articl request benefici owner compet author member state resid issu certif inform forenam address tax identif number fail date place birth benefici owner address pai agent account number benefici owner identif secur certif valid period exceed year issu benefici owner request month date submiss request articl elimin doubl taxat member state european commun resid tax purpos benefici owner ensur elimin doubl taxat result imposit withhold tax refer articl accord paragraph articl interest receiv benefici owner subject withhold tax refer articl princip andorra member state european commun resid tax purpos benefici owner grant accord nation law tax credit equal amount tax withheld amount exce amount tax due accord nation law total amount interest subject withhold tax member state resid tax purpos repai excess amount tax withheld benefici owner addit withhold tax refer articl interest receiv benefici owner subject type withhold tax member state european commun resid tax purpos grant tax credit withhold tax accord nation law doubl taxat convent withhold tax credit procedur paragraph appli member state european commun resid tax purpos benefici owner replac tax credit mechan refer paragraph refund withhold tax refer articl articl negoti debt secur date applic agreement long princip andorra impos withhold tax refer articl member state european commun appli similar withhold tax decemb latest domest intern bond negoti debt secur issu march origin issu prospectus approv date compet author mean council direct eec respons author princip andorra respons author countri consid debt claim mean articl provid issu negoti debt secur made march long member state european commun appli similar measur provis articl continu appli decemb respect negoti debt secur gross earli redempt claus pai agent defin articl establish princip andorra pai agent pai interest secur payment interest benefit benefici owner resid member state european commun member state european commun ceas appli similar provis provis articl continu appli sole respect negoti debt secur gross earli redempt claus pai agent issuer establish princip andorra pai agent pai interest secur payment interest benefit benefici owner resid member state european commun issu made march abovement negoti debt secur issu govern relat entiti act public author role recognis intern treati entir issu secur consist origin issu issu consid debt claim mean articl issu made march abovement negoti debt secur issu issuer cover preced subparagraph issu consid debt claim mean articl articl prevent member state european commun princip andorra tax incom negoti debt secur refer paragraph accord nation law articl exchang inform request compet author princip andorra member state european commun exchang inform incom cover agreement conduct constitut crime tax fraud law request state includ offenc level wrong conduct constitut crime tax fraud law request state introduc concept crime tax fraud intern law princip andorra undertak request state treat tax fraud purpos subparagraph conduct result decept damag financi interest tax author request state constitut law princip andorra crime fraud respons duli justifi request request state provid inform matter mention articl subject subject investig request state crimin crimin basi order determin inform provid respons request request state appli statut limit law request state statut limit applic law request state request state provid inform request state reason ground suspect conduct constitut crime tax fraud princip andorra request state accept request determin time limit month judici author princip andorra relat condit laid articl request state ground suspect offenc commit base document authent includ book account account document document relat bank account statement taxpay inform obtain inform person independ corrobor appear credibl circumstanti indirect evid inform exchang treat confidenti disclos person compet author contract parti compet taxat interest payment refer articl withhold tax revenu deriv therefrom refer articl voluntari disclosur arrang refer articl person author disclos inform receiv public court proceed judici decis taxat inform commun person author written prior agreement compet author parti provid inform princip andorra agre enter bilater negoti member state wish order defin individu categori case fall quot quot accord procedur appli state articl consult review contract parti consult year request contract parti view examin improv technic function agreement assess intern develop consult held month request urgent case basi assess contract parti consult order examin agreement light intern develop acquir suffici experi full implement articl agreement contract parti consult order examin agreement light intern develop purpos consult refer paragraph contract parti inform develop affect proper function agreement includ relev agreement contract parti countri event disagr compet author princip andorra compet author member state european commun accord articl agreement interpret applic agreement endeavour resolv differ amic immedi notifi commiss european commun compet author member state european commun result consult commiss european commun part consult request compet author issu interpret articl applic applic agreement condit adopt implement depend territori member state mention report council econom financi affair european council santa maria de feira june unit state america monaco liechtenstein switzerland san marino measur ident equival laid direct agreement provid date implement contract parti decid mutual consent month date refer paragraph condit set paragraph satisfi date entri forc relev measur countri depend territori concern contract parti decid condit met fix mutual consent date purpos paragraph notwithstand institut arrang princip andorra implement agreement date refer paragraph notifi european commun implement agreement part thereof suspend contract parti effect mean notif address parti direct part thereof ceas applic temporarili perman accord european commun law member state european commun suspend applic implement legisl contract parti suspend implement agreement notifi countri refer unit state america monaco liechtenstein switzerland san marino depend territori member state european commun refer paragraph subsequ ceas appli measur ident equival direct suspens implement effect month notif agreement begin appli measur reincorpor contract parti adopt law regul administr provis compli agreement juli latest articl sign entri forc termin agreement ratifi approv contract parti accord intern procedur contract parti notifi procedur complet agreement enter forc dai month notif contract parti termin agreement give notic address case agreement ceas effect twelv month serv notic articl claim final account termin total partial suspens agreement affect claim individu case princip andorra draw final account agreement ceas appli make final payment member state european commun articl territori scope agreement appli hand territori treati establish european commun appli condit provid treati hand territori princip andorra articl annex annex form integr part agreement list compet author featur annex modifi simpl notif contract parti princip andorra concern author identifi point annex european commun concern author list relat entiti featur annex ii amend common accord articl languag agreement draft duplic languag catalan czech danish dutch english estonian finnish french german greek hungarian italian latvian lithuanian polish portugues slovak slovenian spanish swedish text languag equal authent maltes languag version authent contract parti basi exchang letter authent languag refer paragraph wit whereof undersign plenipotentiari sign present agreement hecho en brusela el quinc de noviembr del do mil cuatro bruselu dne patnáctého listopadu dva tisíc čtyři udfærdiget bruxel den femtend novemb tusind og fire geschehen zu brüssel fünfzehnten novemb zweitausendundvi kahe tuhand neljanda aasta novembrikuu viieteistkümnend päeval brüsseli brussel fifteenth dai novemb year thousand fait bruxel le quinz novembr deux mill quatr fatto bruxel addì quindici novembr duemilaquattro briselē divi tūkstoši ceturtā gada piecpadsmitajā novembrī pasirašyta du tūkstančiai ketvirtų metų lapkričio penkioliktą dieną briuselyj kelt brüsszelben kétezer negyedik év novemb havának tizenötödik napján magħmul fi brussel fil ħmistax il jum ta novembru ta sena elfejn erbgħa gedaan te brussel de vijftiend novemb tweeduizendvi sporządzono bruks dniu piętnastego października roku dwutysięcznego czwartego feito em bruxela em quinz de novembro de doi mil quatro bruse pätnásteho novembra dvetisícštyri bruslju petnajstega novembra leta dva tisoč štiri tehti brysselissä viidentenätoista päivänä marraskuuta vuonna kaksituhattaneljä som skedd bryssel den femtond novemb tjugohundrafyra fet brussel le el dia quinz de novembr de do mil quatr 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 comunitat europea pel principat andorra annex list compet author contract parti compet author purpos agreement princip andorra el ministr eucarregat de le financ authoris repres applic articl compet author el ministr eucarregat de interior authoris repres kingdom belgium de minist van financiën le ministr de financ authoris repres czech republ ministr financí authoris repres kingdom denmark skatteministeren authoris repres feder republ germani der bundesminist der finanzen authoris repres republ estonia rahandusminist authoris repres hellen republ authoris repres kingdom spain el ministro de economía hacienda authoris repres french republ le ministr chargé du budget authoris repres ireland revenu commission authoris repres italian republ il capo del dipartimento le politich fiscali authoris repres republ cypru authoris repres republ latvia finanšu ministr authoris repres republ lithuania finansų ministra authoris repres grand duchi luxembourg le ministr de financ authoris repres purpos articl compet author procureur général etat luxembourgeoi republ hungari pénzügyminiszt authoris repres republ malta il ministru responsabbl għall finanzi authoris repres kingdom netherland de minist van financiën authoris repres republ austria der bundesminist für finanzen authoris repres republ poland minist finansów authoris repres portugues republ ministro da finança authoris repres republ slovenia minist za financií authoris repres slovak republ minist financií authoris repres republ finland valtiovarainministeriö finansministeriet authoris repres kingdom sweden chefen för finansdepartementet authoris repres unit kingdom great britain northern ireland european territori extern relat unit kingdom respons commission inland revenu authoris repres compet author gibraltar unit kingdom design accord agre arrang relat compet author gibraltar eu ec instrument relev treati notifi member state institut european union april copi notifi princip andorra secretari gener council european union appli agreement annex ii list relat entiti purpos articl agreement entiti consid quot relat entiti act public author role recognis intern treati quot entiti european union belgium région flamand vlaam gewest région wallonn région bruxellois brussel gewest communauté français communauté flamand vlaams gemeenschap communauté germanophon deutschsprachig gemeinschaft spain xunta de galicia govern autonom commun galicia junta de andalucía govern autonom commun andalucia junta de extremadura govern autonom commun extremadura junta de castilla la mancha govern autonom commun castilla la mancha junta de castilla león govern autonom commun castilla león gobierno foral de navarra govern autonom commun navarra govern de le ill balear govern autonom commun balear island generalitat de catalunya govern autonom commun catalunya generalitat de valencia govern autonom commun valencia diputación gener de aragón govern autonom commun aragon gobierno de la isla canaria govern autonom commun canari island gobierno de murcia govern autonom commun murcia gobierno de madrid govern autonom commun madrid gobierno de la comunidad autónoma del paí vasco euzkadi govern autonom commun basqu countri diputación foral de guipúzcoa provinci council guipúzcoa diputación foral de vizcaya bizkaia provinci council vizcaya diputación foral de alava provinci council alava ayuntamiento de madrid commun madrid ayuntamiento de barcelona commun barcelona cabildo insular de gran canaria council island grand canaria cabildo insular de tenerif council island tenerif instituto de crédito ofici state credit offic instituto catalán de finanza catalan financ institut instituto valenciano de finanza financ institut valencia greec greek telecommun organis greek railwai organis public electr compani franc la caiss amortiss de la dett social cade agenc français de développ afd réseau ferré de franc rff caiss national de autorout cna assist publiqu hôpitaux de pari aphp charbonnag de franc cdf entrepris minièr chimiqu emc itali region provinc commun cassa depos prestiti save bank deposit loan latvia pašvaldība local govern poland gmini commun powiati district województwa provinc związki gmin associ commun związki powiatów associ district związki województw associ provinc miasto stołeczn warszawa warsaw capit agencja restrukturyzacji modernizacji rolnictwa agenc restructur modernis agricultur agencja nieruchomości rolnych agenc agricultur properti portug região autónoma da madeira autonom region madeira região autónoma do açor autonom region azor municip slovakia mestá obc municip železnic slovenskej republiki slovak railwai compani štátny fond cestného hospodárstva state road manag fund slovenské elektrárn slovak power plant vodohospodárska výstavba water economi build compani intern entiti european bank reconstruct develop european invest bank asian develop bank african develop bank world bank ibrd imf intern financ corpor interamerican develop bank council europ social develop fund euratom european commun andean develop corpor eurofima european coal steel commun nordic invest bank caribbean develop bank provis articl prejudic intern oblig contract parti enter respect abovement intern entiti entiti countri entiti satisfi criteria entiti consid public entiti nation criteria public entiti market produc administ financ group activ princip market good servic intend benefit commun effect control public administr public entiti larg regular issuer debt secur state concern guarante public entiti exercis earli redempt event gross claus