BWBR0036880
Geldig vanaf 2015-07-14
Artikel 5
Besluit bekendmaking intensivering spontane inlichtingenuitwisseling m.b.t. grensoverschrijdende belastingafspraken met en beslissingen van belastingdiensten
1. If necessary, the Participants confer on the way in which the obligations resulting from this Memorandum are executed.
2. The information referred to in Article 2of this Memorandum is provided electronically by using the EU common communication network (CCN). In joint consultation both Participants will agree upon the form they will use for the information exchange.
3. The information to be exchanged includes, if available, the information as mentioned under 5.1 and 5.2 of the EU Model Instruction.
2. The information referred to in Article 2of this Memorandum is provided electronically by using the EU common communication network (CCN). In joint consultation both Participants will agree upon the form they will use for the information exchange.
3. The information to be exchanged includes, if available, the information as mentioned under 5.1 and 5.2 of the EU Model Instruction.