BWBV0001502
Geldig vanaf 23-04-2002
Artikel 27
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Staat Koeweit tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by this Agreement insofar as the taxation thereunder is not contrary to this Agreement. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by this Agreement. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:
a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).
3. The Contracting States may release to the arbitration panel, established under the provisions of paragraph 5 of Article 26, such information as is necessary for carrying out the arbitration procedures. Such release of information shall be subject to the provisions of paragraph 2 of this Article. The members of the arbitration panel shall be subject to the limitations on disclosure described in paragraph 1 of this Article with respect to any information so released.
2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:
a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).
3. The Contracting States may release to the arbitration panel, established under the provisions of paragraph 5 of Article 26, such information as is necessary for carrying out the arbitration procedures. Such release of information shall be subject to the provisions of paragraph 2 of this Article. The members of the arbitration panel shall be subject to the limitations on disclosure described in paragraph 1 of this Article with respect to any information so released.
- Citeren als
- Art. 27
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001502
- Officiële bron
- wetten.overheid.nl