1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1997
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  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Management Provisions (ss. 849-1104)
  3. Part 38 Returns of income and gains, other obligations and returns, and revenue powers (ss. 876-917N)
  4. Chapter 3A Implementation of Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments (ss. 898B-898S)
  5. 898P. Arrangements with third countries and dependent and associated territories of Member States.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 July 2005 - onwards
  Version 2 of 2    

898P. Arrangements with third countries and dependent and associated territories of Member States.

(1) This Chapter shall apply for the purposes of implementing any arrangements made with a territory being a dependent or associated territory of a Member State (in this Chapter referred to as the 'arrangements') in relation to the automatic exchange of information and the application of a withholding tax referred to in paragraph 2(ii) of Article 17 of the Directive.

(2)

(a) In this subsection -

"Council Decision on signing of agreement with Andorra" means Council Decision (2004/828/EC) of 2 November 2004 concerning the signature of the Agreement between the European Community and the Principality of Andorra providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments and the approval and signature of the accompanying Memorandum of Understanding [OJ No. L359, 4.12.2004, p.32];

"Council Decision on signing of agreement with Liechtenstein" means Council Decision (2004/897/EC) of 29 November 2004 on t

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