Reporting of Information by Paying Agents. (1) Where interest payments, as defined in Article 6 of this Agreement, are made by a paying agent established in the Cayman Islands to beneficial owners, as defined in Article 3 of this Agreement, who are residents of Austria, the paying agent shall report to the competent authority of the Cayman Islands:
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Reporting of Information by Paying Agents. (1) Where interest payments, as defined in Article 6 of this Agreement, are made by a paying agent established in the Cayman Islands to beneficial owners, as defined in Article 3 of this Agreement, who are residents of AustriaIreland, the paying agent shall report to the competent authority of the Cayman Islands:
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Samples: www.revenue.ie
Reporting of Information by Paying Agents. (1) Where interest payments, as defined in Article 6 of this Agreement, are made by a paying agent established in the Cayman Islands to beneficial owners, as defined in Article 3 of this Agreement, who are residents of Austriathe Slovak Republic, the paying agent shall report to the competent authority of the Cayman Islands:
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Samples: Agreement