4 -Quando a autoridade competente de um Estado membro considere que as informações que obteve da autoridade competente de outro Estado membro são susceptíveis de serem úteis para a autoridade competente de um terceiro Estado membro, pode transmiti-las a esta última com o acordo da autoridade competente que as tenha fornecido.
(nota *) JO, L73, de 19 de Março de 1976, p. 18.
AGREEMENT IN THE FORM OF AN EXCHANGE OF LETTERS ON THE TAXATION OF SAVINGS INCOME
A - Letter from the Portuguese Republic
Sir:
I refer to the text of the proposed model Convention between Anguilla and the Portuguese Republic concerning the Automatic Exchange of Information about Savings Income in the form of Interest Payments that was approved by the High Level Working Party (Taxation of Savings) of the Council of Ministers of the European Union on 22 June 2004.
In view of the above mentioned text, I have the honour:
To propose to you the Agreement on the taxation of savings income at appendix no. 1 to this letter;
To propose that the said arrangements may come into effect on the date of application of Council Directive no. 2003/48/EC, of 3 June 2003, on taxation of savings income in the form of interest payments, which date shall be subject to the conditions set out in article 17, 2), of the directive, subject to the notification to each other that the internal constitutional formalities for the coming into effect of these arrangements are completed;
To propose our mutual commitment to comply at the earliest date with our said internal constitutional formalities and to notify each other without delay through the formal channels when such formalities are completed.
I have the honour to propose that, if the above is acceptable to your Government, this letter together with its appendix no. 1 and your confirmation shall together constitute our mutual acceptance and making of the arrangements between the Portuguese Republic and Anguilla.
Please accept, Sir, the assurance of our highest consideration.
For the Government of the Portuguese Republic:
António José de Castro Bagão Félix, Minister of Finance and Public Administration.
Done at Lisbon, on 29 December 2004, in the English an Portuguese languages in three copies.
B - Proposed reply from the Government of Anguilla
Sir:
I have the honour to acknowledge receipt of your letter of 29 December 2004, which reads as follows:
«Sir:
I refer to the text of the proposed model Convention between Anguilla and the Portuguese Republic concerning the Automatic Exchange of Information about Savings Income in the form of Interest Payments that was approved by the High Level Working Party (Taxation of Savings) of the Council of Ministers of the European Union on 22 June 2004.
In view of the above mentioned text, I have the honour:
To propose to you the Agreement on the taxation of savings income at appendix no. 1 to this letter;
To propose that the said arrangements may come into effect on the date of application of Council Directive no. 2003/48/EC, of 3 June 2003, on taxation of savings income in the form of interest payments, which date shall be subject to the conditions set out in article 17, 2), of the directive, subject to the notification to each other that the internal constitutional formalities for the coming into effect of these arrangements are completed;
To propose our mutual commitment to comply at the earliest date with our said internal constitutional formalities and to notify each other without delay through the formal channels when such formalities are completed.
I have the honour to propose that, if the above is acceptable to your Government, this letter together with its appendix no. 1 and your confirmation shall together constitute our mutual acceptance and making of the arrangements between Portugal and Anguilla.
Please accept, Sir, the assurance of our highest consideration.»
I am able to confirm that the Government of Anguilla is in agreement with the contents of your letter dated 29 December 2004.
Please accept, Sir, the assurance of my highest consideration.
Hon. Victor Banks, Minister of Finance.
Done at Anguilla, on 21 January 2005, in the English an Portuguese languages in three copies.
CONVENTION BETWEEN ANGUILLA AND THE PORTUGUESE REPUBLIC CONCERNING THE AUTOMATIC EXCHANGE OF INFORMATION ABOUT SAVINGS INCOME IN THE FORM OF INTEREST PAYMENTS.
The Government of Anguilla and the Government of the Portuguese Republic, desiring to conclude a Convention which enables savings income in the form of interest payments made in one of the Contracting Parties to beneficial owners who are individuals resident in the other Contracting Party, to be made subject to effective taxation in accordance with the laws of the latter Contracting Party in conformity with Directive no. 2003/48/EC of the Council of the European Union, of 3 June 2003, on taxation of savings income in the form of interest payments, have agreed as follows:
Article 1
General scope