B. Letter from the Netherlands Antilles
Sir,
I have the honour to acknowledge receipt of your letter of today's date, which reads
as follows:
“Sir,
I have the honour to refer to the texts of respectively the “Convention between the
Kingdom of the Netherlands in respect of the Netherlands Antilles and (Belgium, Austria
and Luxembourg) concerning the automatic exchange of information regarding savings
income in the form of interest payments”, the “Convention between the Kingdom of the
Netherlands in respect of the Netherlands Antilles and (the EU Member State, other
than Belgium, Austria and Luxembourg) concerning the automatic exchange of information
regarding savings income in the form of interest payments”, the “Convention between
the Kingdom of the Netherlands in respect of Aruba and (the EU Member State, other
than Belgium, Austria and Luxembourg) concerning the automatic exchange of information
regarding savings income in the form of interest payments” and the “Convention between
the Kingdom of the Netherlands in respect of Aruba and (Belgium, Austria and Luxembourg)
concerning the automatic exchange of information regarding savings income in the form
of interest payments”, that resulted from the negotiations with the Netherlands Antilles
and Aruba on a Savings Tax Agreement, and that were annexed, respectively as Annex
I, II, III and IV, to the Outcome of Proceedings of the High Level Working Party of
the Council of Ministers of the European Union of 12 March (doc. 7660/04 FISC 68).
In view of the above mentioned texts I have the honour to propose to you the “Convention
concerning the automatic exchange of information regarding savings income in the form
of interest payments” as contained in Appendix 1 to this letter, and our mutual undertaking
to comply at the earliest possible date with our internal constitutional formalities
for the entry into force of this Convention and to notify each other without delay
when such formalities are completed.
Pending the completion of these internal procedures and the entry into force of this
“Convention concerning the automatic exchange of information regarding savings income
in the form of interest payments”, I have the honour to propose to you that Malta
and the Kingdom of the Netherlands in respect of the Netherlands Antilles apply this
Convention provisionally, within the framework of our respective domestic constitutional
requirements, as from 1 January 2005, or the date of application of Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments, whichever
is later.
I have the honour to propose that, if the above is acceptable to your Government,
this letter and your confirmation shall together constitute an Agreement between Malta
and the Kingdom of the Netherlands in respect of the Netherlands Antilles.
Please accept, Sir, the assurance of our highest consideration,”
I am able to confirm that the Netherlands Antilles is in agreement with the contents
of your letter.
Please accept, Sir, the assurance of my highest consideration,
For the Netherlands Antilles
E. T. M. DE LANNOOY
DONE at The Hague, on 27 August 2004, in the English language in three copies.