BWBV0002712
Geldig vanaf 31-12-1990
Artikel 31
Overeenkomst tussen het Koninkrijk der Nederlanden en het Koninkrijk Noorwegen 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 States shall by mutual agreement settle the mode of application of paragraphs 2, 3 and 4 of Article 10.
2. With respect to the provisions of this Convention relating to exchange of information and mutual assistance in the collection of taxes, the competent authorities may, by common agreement, prescribe rules concerning matters of procedure, forms of application and replies thereto, conversion of currency, disposition of amounts collected, minimum amounts subject to collection, and related matters.
3. The competent authorities of each of the States, in accordance with the practices of that State, may prescribe regulations necessary to carry out the other provisions of this Convention.
2. With respect to the provisions of this Convention relating to exchange of information and mutual assistance in the collection of taxes, the competent authorities may, by common agreement, prescribe rules concerning matters of procedure, forms of application and replies thereto, conversion of currency, disposition of amounts collected, minimum amounts subject to collection, and related matters.
3. The competent authorities of each of the States, in accordance with the practices of that State, may prescribe regulations necessary to carry out the other provisions of this Convention.
- Citeren als
- Art. 31
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0002712
- Officiële bron
- wetten.overheid.nl