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Directive 2003/48/EC - Savings Income Taxation DirectiveRecitalsChapter I Introductory provisions (arts. 1-7)Article 1 AimArticle 1a Definitions of certain termsArticle 2 Definition of beneficial ownerArticle 3 Identity and residence of beneficial ownersArticle 4 Paying agentsArticle 5 Definition of competent authorityArticle 6 Definition of interest paymentArticle 7 Territorial scopeChapter II Exchange of information (arts. 8-9)Article 8 Information reporting by the paying agentArticle 9 Automatic exchange of informationChapter III Transitional provisions (arts. 10-15)Article 10 Transitional periodArticle 11 Withholding taxArticle 12 Revenue sharingArticle 13 Exceptions to the withholding tax procedureArticle 14 Elimination of double taxationArticle 15 Negotiable debt securitiesChapter IV Miscellaneous and final provisions (arts. 16-20)Article 16 Other withholding taxesArticle 17 TranspositionArticle 18 ReviewArticle 18a Implementing measuresArticle 18b CommitteeArticle 19 Entry into forceArticle 20 AddresseesAnnex 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 15Annex IV List of items for statistical purposes to be provided annually by member states to the commissionDone at
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Chapter II Exchange of information (arts. 8-9)

Article 8 Information reporting by the paying agent
Article 9 Automatic exchange of information
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