datum začetka veljavnosti sporazuma med Evropsko skupnostjo na podlagi soglasne odločitve Sveta in zadnjo izmed Švicarske konfederacije, Kneževine Lihtenštajn, Republike San Marino, Kneževine Monako in Kneževine Andora, ki določa izmenjavo podatkov na zahtevo, kot je opredeljena v Vzorčnem sporazumu OECD o izmenjavi podatkov v davčnih zadevah z dne 18. aprila 2002 (v nadaljnjem besedilu: "Vzorčni sporazum OECD"), v zvezi s plačili obresti, kot so opredeljene v tej direktivi, ki jih plačilni zastopniki, ustanovljeni na zadevnih ozemljih, izvršijo upravičenim lastnikom, ki so rezidenti na ozemlju, na katerega se nanaša direktiva, skupaj s hkratno uvedbo davčnega odtegljaja od takšnih plačil po določenih stopnjah za ustrezna obdobja iz člena 11(1) v teh državah,
the date of entry into force of an agreement between the European Community, following a unanimous decision of the Council, and the last of the Swiss Confederation, the Principality of Liechtenstein, the Republic of San Marino, the Principality of Monaco and the Principality of Andorra, providing for the exchange of information upon request as defined in the OECD Model Agreement on Exchange of Information on Tax Matters released on 18 April 2002 (hereinafter the "OECD Model Agreement") with respect to interest payments, as defined in this Directive, made by paying agents established within their respective territories to beneficial owners resident in the territory to which the Directive applies, in addition to the simultaneous application by those same countries of a withholding tax on such payments at the rate defined for the corresponding periods referred to in Article 11(1),