- 1
- Curaçao shall retain 25% of the revenue of the withholding tax mentioned in Article 5, paragraph 1, and transfer 75% of the revenue to the Republic of Croatia.
- 2
- If Curaçao levies withholding tax in accordance with Article 5, paragraph 4, it shall retain 25% of the revenue and transfer 75% to the Republic of Croatia of the revenue of the withholding tax levied on interest payments made to entities referred to in Article 4, paragraph 2, of the Directive, established in the Republic of Croatia.
- 3
- Such transfers shall take place at the latest within a period of six months following the end of the tax year of Curaçao.
- 4
- Curaçao shall take the necessary measures to ensure the proper functioning of this revenue-sharing system.
