1. Introductory Text

2. CHAPTER I INTRODUCTORY PROVISIONS

   1. Article 1. Aim

   2. Article 2. Definition of beneficial owner

   3. Article 3. Identity and residence of beneficial owners

   4. Article 4. Definition of paying agent

   5. Article 5. Definition of competent authority

   6. Article 6. Definition of interest payment

   7. Article 7. Territorial scope

3. CHAPTER II EXCHANGE OF INFORMATION

   1. Article 8. Information reporting by the paying agent

   2. Article 9. Automatic exchange of information

4. CHAPTER III TRANSITIONAL PROVISIONS

   1. Article 10. Transitional period

   2. Article 11. Withholding tax

   3. Article 12. Revenue sharing

   4. Article 13. Exceptions to the withholding tax procedure

   5. Article 14. Elimination of double taxation

   6. Article 15. Negotiable debt securities

5. CHAPTER IV MISCELLANEOUS AND FINAL PROVISIONS

   1. Article 16. Other withholding taxes

   2. Article 17. Transposition

   3. Article 18. Review

   4. Article 19. Entry into force

   5. Article 20. Addressees

6. Signature

7. 1. ANNEX

      LIST OF RELATED ENTITIES REFERRED TO IN ARTICLE 15

      1. For the purposes of Article 15, the following entities will...

      2. entities within the European Union: Belgium Vlaams Gewest (Flemish Region)...