Directive 2003/48/EC - Savings Income Taxation Directive

Version status: Repealed | Document consolidation status: Updated to reflect all known changes

Published date: 26 June 2003

	Recitals
	Chapter I Introductory provisions (arts. 1-7)
	Article 1 Aim
	Article 1a Definitions of certain terms
	Article 2 Definition of beneficial owner
	Article 3 Identity and residence of beneficial owners
	Article 4 Paying agents
	Article 5 Definition of competent authority
	Article 6 Definition of interest payment
	Article 7 Territorial scope
	Chapter II Exchange of information (arts. 8-9)
	Article 8 Information reporting by the paying agent
	Article 9 Automatic exchange of information
	Chapter III Transitional provisions (arts. 10-15)
	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 (arts. 16-20)
	Article 16 Other withholding taxes
	Article 17 Transposition
	Article 18 Review
	Article 18a Implementing measures
	Article 18b Committee
	Article 19 Entry into force
	Article 20 Addressees
	Annex I Indicative list of categories of entities and legal arrangements which are considered to be not subject to effective taxation, for the purposes of Article 2(3)
	Annex II Indicative list of categories of entities and legal arrangements which are considered to be not subject to effective taxation, for the purposes of Article 4(2)
	Annex III List of related entities referred to in Article 15
	Annex IV List of items for statistical purposes to be provided annually by member states to the commission
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