3. Article — Faktiskā īpašnieka identitāte un rezidence

1. a)) attiecībā uz līgumattiecībām, kas izveidotas pirms 2004.gada 1.janvāra, — izmaksātājam ir jānoskaidro faktiskā īpašnieka identitāte, kas iekļauj viņa vārdu un adresi, Latvijas Republikas gadījumā — izmantojot izmaksātāja rīcībā esošo informāciju, it īpaši saskaņā ar noteikumiem, kas ir spēkā izmaksātāja valstī un saskaņā ar 1991.gada 10.jūnija padomes direktīvu 91/308/EEK, vai Montserratas gadījumā — izmantojot atbilstošu likumdošanu par finanšu sistēmas izmantošanas naudas atmazgāšanai novēršanu;
2. (1)) Where interest payments, as defined in Article 5 of this Agreement, are made by a paying agent established in either contracting party to beneficial owners, as defined in Article 2 of this Agreement, who are residents of the other contracting party, the paying agent shall report to its competent authority;
3. (2)) Within six months following the end of their tax year, the competent authority of the contracting party shall communicate to the competent authority of the other contracting party, automatically, the information referred to in paragraph (1) (a)-(d) of this Article, for all interest payments made during that year.
4. b)) attiecībā uz līgumattiecībām, kas izveidotas 2004.gada 1.janvārī vai pēc tam, vai attiecībā uz darbībām, kas, nepastāvot līgumattiecībām, veiktas 2004.gada 1.janvārī, vai pēc tam — izmaksātājam ir jānoskaidro faktiskā īpašnieka identitāte, kas iekļauj viņa vārdu, adresi, un ja tāds ir — nodokļu maksātāja kodu, kāds piešķirts tajā dalībvalstī, kuras rezidents ir šī persona nodokļu uzlikšanas vajadzībām. Šī informācija ir jāiegūst pēc faktiskā īpašnieka pases vai oficiālas identifikācijas kartes, kuru iesniedz faktiskais īpašnieks, datiem. Ja šī informācija nav norādīta šajā pasē vai oficiālajā identifikācijas kartē, tad adrese ir jānoskaidro, pamatojoties uz jebkuru citu dokumentālu identitātes apstiprinājumu, kuru uzrāda faktiskais īpašnieks. Ja nodokļu maksātāja kods nav norādīts pasē vai oficiālajā identifikācijas kartē, vai citā dokumentālā identitātes apstiprinājumā, kas iekļauj rezidences apliecību nodokļu uzlikšanas vajadzībām, kuru uzrāda faktiskais īpašnieks, identitāte ir jāpapildina ar norādi uz faktiskā īpašnieka dzimšanas laiku un vietu, pamatojoties uz viņa pases vai oficiālas identifikācijas kartes datiem.
5. a)) attiecībā uz līgumattiecībām, kas izveidotas pirms 2004.gada 1.janvāra, — izmaksātājam ir jānoskaidro faktiskā īpašnieka rezidence: Latvijas Republikas gadījumā — izmantojot izmaksātāja rīcībā esošo informāciju, it īpaši saskaņā ar noteikumiem, kas ir spēkā izmaksātāja valstī, un saskaņā ar Padomes direktīvu 91/308/EEK, vai Montserratas gadījumā — izmantojot līdzvērtīgu likumdošanu;
6. (1)) For the purposes of this Agreement, "beneficial owner" shall mean any individual who receives an interest payment or any individual for whom an interest payment is secured, unless such individual can provide evidence that the interest payment was not received or secured for his own benefit. An individual is not deemed to be the beneficial owner when he:
7. b)) attiecībā uz līgumattiecībām, kas izveidotas 2004.gada 1.janvārī vai pēc tam, vai attiecībā uz darbībām, kas, nepastāvot līgumattiecībām, veiktas 2004.gada 1.janvārī vai pēc tam — izmaksātājam ir jānoskaidro faktiskā īpašnieka rezidence, pamatojoties uz viņa adresi, kāda norādīta pasē vai oficiālajā identifikācijas kartē, vai nepieciešamības gadījumā, pamatojoties uz citu dokumentālu identitātes apstiprinājumu, kuru uzrāda faktiskais īpašnieks, un ievērojot sekojošo kārtību: attiecībā uz fiziskajām personām, kuras uzrāda dalībvalsts izdotu pasi vai oficiālo identifikācijas karti un kas sevi deklarē kā trešās valsts rezidentu, rezidence ir jānoskaidro, izmantojot trešās valsts, par kuras rezidentu šī persona sevi deklarē, kompetentās iestādes izsniegtu rezidences apliecību. Ja šāda apliecība netiek uzrādīta, tad par šīs personas rezidences valsti tiks uzskatīta dalībvalsts, kura izsniegusi pasi vai citu oficiālo identifikācijas dokumentu.
8. (2)) Where a paying agent has information suggesting that the individual who receives an interest payment or for whom an interest payment is secured may not be the beneficial owner, and where neither paragraph (1)(a) nor (1)(b) of this Article applies, it shall take reasonable steps to establish the identity of the beneficial owner. If the paying agent is unable to identify the beneficial owner, it shall treat the individual in question as the beneficial owner.
9. (1)) Each Party shall, within its territory, adopt and ensure the application of the procedures necessary to allow the paying agent to identify the beneficial owners and their residence for the purposes of this Agreement. Such procedures shall comply with the minimum standards established in paragraphs (2) and (3).
10. (2)) The paying agent shall establish the identity of the beneficial owner on the basis of minimum standards which vary according to when relations between the paying agent and the recipient of the interest are entered into, as follows:
11. (3)) The paying agent shall establish the residence of the beneficial owner on the basis of minimum standards which vary according to when relations between the paying agent and the recipient of the interest are entered into. Subject to the conditions set out below, residence shall be considered to be situated in the country where the beneficial owner has his permanent address:
12. (1)) For the purposes of this Agreement, 'paying agent' means any economic operator who pays interest to or secures the payment of interest for the immediate benefit of the beneficial owner, whether the operator is the debtor of the debt claim which produces the interest or the operator charged by the debtor or the beneficial owner with paying interest or securing the payment of interest.
13. (2)) Any entity established in a contracting party to which interest is paid or for which interest is secured for the benefit of the beneficial owner shall also be considered a paying agent upon such payment or securing of such payment. This provision shall not apply if the economic operator has reason to believe, on the basis of official evidence produced by that entity that:
14. (3)) The entity referred to in paragraph (2) of this Article shall, however, have the option of being treated for the purposes of this Agreement as an UCITS or equivalent undertaking as referred to in sub-paragraph (c) of paragraph (2). The exercise of this option shall require a certificate to be issued by the contracting party in which the entity is established and presented to the economic operator by that entity. A contracting party shall lay down the detailed rules for this option for entities established in their territory.
15. (4)) Where the economic operator and the entity referred to in paragraph (2) of this Article are established in the same contracting party, that contracting party shall take the necessary measures to ensure that the entity complies with the provisions of this Agreement when it acts as a paying agent.
16. (5)) The legal persons exempted from sub-paragraph (a) of paragraph (2) of this Article are:
17. (1)) For the purposes of this Agreement "interest payment" shall mean:
18. (2)) As regards paragraphs (1)(c) and (d) of this Article, when a paying agent has no information concerning the proportion of the income which derives from interest payments, the total amount of the income shall be considered an interest payment.
19. (3)) As regards paragraph (1)(d) of this Article, when a paying agent has no information concerning the percentage of the assets invested in debt claims or in shares or units as defined in that paragraph, that percentage shall be considered to be above 40%. Where he cannot determine the amount of income realised by the beneficial owner, the income shall be deemed to correspond to the proceeds of the sale, refund or redemption of the shares or units.
20. (4)) When interest, as defined in paragraph (1) of this Article, is paid to or credited to an account held by an entity referred to in Article 4(2) of this Agreement, such entity not having qualified for the option under Article 4(3) of this Agreement, such interest shall be considered an interest payment by such entity.
21. (5)) As regards paragraphs (1)(b) and (d) of this Article, a contracting party shall have the option of requiring paying agents in its territory to annualise the interest over a period of time which may not exceed one year, and treating such annualised interest as an interest payment even if no sale, redemption or refund occurs during that period.
22. (6)) By way of derogation from paragraphs (1)(c) and (d) of this Article, a contracting party shall have the option of excluding from the definition of interest payment any income referred to in those provisions from undertakings or entities established within its territory where the investment in debt claims referred to in paragraph (1)(a) of this Article of such entities has not exceeded 15% of their assets. Likewise, by way of derogation from paragraph (4) of this Article, a contracting party shall have the option of excluding from the definition of interest payment in paragraph (1) of this Article interest paid or credited to an account of an entity referred to in Article 4(2) of this Agreement which has not qualified for the option under Article 4(3) of this Agreement and is established within its territory, where the investment of such an entity in debt claims referred to in paragraph (1)(a) of this Article has not exceeded 15% of its assets.
23. (7)) The percentage referred to in paragraph (1)(d) of this Article and paragraph (3) of this Article shall, from 1 January 2011, be 25%.
24. (8)) The percentages referred to in paragraph (1)(d) of this Article and in paragraph (6) of this Article shall be determined by reference to the investment policy as laid down in the fund rules or instruments of incorporation of the undertakings or entities concerned or, failing which, by reference to the actual composition of the assets of the undertakings or entities concerned.
25. (1)) During the transitional period referred to in Article 10 of the Directive, but until 31 December 2010 at the latest, domestic and international bonds and other negotiable debt securities which have been first issued before the 1 March 2001 or for which the original issuing prospectuses have been approved before that date by the competent authorities within the meaning of Council Directive 80/390/EEC or by the responsible authorities in third countries shall not be considered as debt claims within the meaning of Article 5 (1)(a) of this Agreement, provided that no further issues of such negotiable debt securities are made on or after 1 March 2002.
26. (2)) Nothing in this Article shall prevent the contracting parties from taxing the income from the negotiable debt securities referred to in paragraph (1) in accordance with their national laws.
27. (1)) All information provided and received by the competent authority of a contracting party shall be kept confidential.
28. (2)) Information provided to the competent authority of a contracting party may not be used for any purpose other than for the purposes of direct taxation without the prior written consent of the other contracting party.
29. (3)) Information provided shall be disclosed only to persons or authorities concerned with the purposes of direct taxation, and used by such persons or authorities only for such purposes or for oversight purposes, including the determination of any appeal. For these purposes, information may be disclosed in public court proceedings or in judicial proceedings.
30. (4)) Where a competent authority of a contracting party considers that information which it has received from the competent authority of the other contracting party is likely to be useful to the competent authority of another Member State, it may transmit it to the latter competent authority with the agreement of the competent authority which supplied the information.
31. (1)) This Agreement shall remain in force until terminated by either contracting party.
32. (2)) Either contracting party may terminate this Agreement by giving notice of termination in writing to the other contracting party, such notice to specify the circumstances leading to the giving of such notice. In such a case, this Agreement shall cease to have effect 12 months after the serving of notice.
33. (1)) The application of this Agreement shall be conditional on the adoption and implementation by all the Member States of the European Union, by the United States of America, Switzerland, Andorra, Liechtenstein, Monaco and San Marino, and by all the relevant dependent and associated territories of the Member States of the European Community, respectively, of measures which conform with or are equivalent to those contained in the Directive or in this Agreement, and providing for the same dates of implementation.
34. (2)) Subject to the mutual agreement procedure provided for in Article 7 of this Agreement, the application of this Agreement or parts thereof may be suspended by either contracting party with immediate effect through notification to the other specifying the circumstances leading to such notification should the Directive cease to be applicable either temporarily or permanently in accordance with European Community law or in the event that a Member State should suspend the application of its implementing legislation. Application of the Agreement shall resume as soon as the circumstances leading to the suspension no longer apply.
35. (3)) Subject to the mutual agreement procedure provided for in Article 7 of this Agreement, either contracting party may suspend the application of this Agreement through notification to the other specifying the circumstances leading to such notification in the event that one of the third countries or territories referred to in paragraph (1) should subsequently cease to apply the measures referred to in that paragraph. Suspension of application shall take place no earlier than two months after notification. Application of the Agreement shall resume as soon as the measures are reinstated by the third country or territory in question.
36. 1)) The entity is clearly considered to be a public entity according to the national criteria.
37. 2)) Such public entity is a non‑market producer which administers and finances a group of activities, principally providing non‑market goods and services, intended for the benefit of the community and which are effectively controlled by general government.
38. 3)) Such public entity is a large and regular issuer of debt securities.
39. 4)) The State concerned is able to guarantee that such public entity will not exercise early redemption in the event of gross-up clauses.