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Introductory Text
CHAPTER I INTRODUCTORY PROVISIONS
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
Signature
ANNEX
LIST OF RELATED ENTITIES REFERRED TO IN ARTICLE 15
For the purposes of Article 15, the following entities will...
entities within the European Union: Belgium Vlaams Gewest (Flemish Region)...