3. Article

Faktisko īpašnieku identitāte un rezidence Katra Līgumslēdzēja valsts tās teritorijā pieņem un nodrošina tādu procedūru piemērošanu, kas ļauj izmaksātājam saskaņā ar 4.pantu identificēt faktiskos īpašniekus un viņu rezidenci. Šīm procedūrām ir jāatbilst Direktīvas 3.panta otrajā un trešajā daļā noteiktajām minimālajām prasībām, ar nosacījumu, ka attiecībā uz Arubu saskaņā ar šī panta otrās daļas a) punktu un trešās daļas a) punktu, faktiskā īpašnieka identitātei un rezidencei ir jābūt noteiktai, pamatojoties uz izmaksātājam pieejamo informāciju, piemērojot attiecīgos Arubas likumu un noteikumu nosacījums.
  1. a)) the term "a Contracting State" and "the other Contracting State" mean the Kingdom of the Netherlands in respect of Aruba or the Republic of Latvia as the context requires;
  2. b)) the term "Aruba" means: that part of the Kingdom of the Netherlands that is situated in the Caribbean area and consisting of the Island Aruba;
  3. c)) the "contracting party" being a Member State of the European Union means: the Republic of Latvia;
  4. d)) the term "Directive" means Directive 2003/48/EC of the Council of the European Union of 3 June 2003 on taxation of savings income in the form of interest pay­ments, as applicable at the date of signing this Convention;
  5. e)) the term "beneficial owner" means the beneficial owner according to Article 2 of the Directive;
  6. f)) the term "paying agent" means the paying agent according to Article 4 of the Directive;
  7. g)) the term "competent authority" means:
  8. i)) In the case of Aruba: "The Minister of Finance or his authorised representative".
  9. h)) the term "interest payment" means the interest payment according to article 6, due account being taken of Article 15, of the Directive;
  10. i)) any term not otherwise defined herein shall have the meaning given to it in the Directive.
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