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| European Savings Tax Directive |
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COUNCIL DIRECTIVE 2003/48/EC of 3 June
2003 on taxation of savings income in the form of interest payments Preamble to the Directive CHAPTER I Article 1 Aim Article 2 Definition of beneficial owner Article 3 Identity and residence of beneficial owners Article 4 Definition of paying agent Article 5 Definition of competent authority Article 6 Definition of interest payment Article 7 Territorial scope CHAPTER II EXCHANGE OF INFORMATION Article 8 Information reporting by the paying agent Article 9 Automatic exchange of information CHAPTER III TRANSITIONAL PROVISIONS Article 10 Transitional period Article 11 Withholding tax Article 12 Revenue sharing Article 13 Exceptions to the withholding tax procedure Article 14 Elimination of double taxation Article 15 Negotiable debt securities CHAPTER IV MISCELLANEOUS AND FINAL PROVISIONS Article 16 Other withholding taxes Article 17 Transposition Article 18 Review Article 19 Entry into force Article 20 Addressees |
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