BWBV0003624
Geldig vanaf 24-03-2015
Artikel 1
Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van de Nederlandse Antillen, en Bermuda (zoals gemachtigd door de Regering van het Verenigd Koninkrijk van Groot-Brittanië en Noord-Ierland) inzake de uitwisseling van informatie betreffende belastingen
1. The competent authorities of the Contracting Parties shall provide assistance through exchange of information that is relevant to the administration and enforcement of the domestic laws of the Contracting Parties concerning taxes covered by this Agreement.
Such information shall include information that is relevant to the determination, assessment and collection of such taxes, the recovery and enforcement of tax claims, or the investigation or prosecution of tax matters. Information shall be exchanged in accordance with the provisions of this Agreement and shall be treated as confidential in the manner provided in Article 8.
The rights and safeguards secured to persons by the laws or administrative practices of the requested Party remain applicable.
The rights and safeguards shall not be applied by the requested Party in a manner that unduly prevents or delays effective exchange of information.
2. As regards the Kingdom of the Netherlands, this Agreement shall apply only to the Netherlands Antilles.
Such information shall include information that is relevant to the determination, assessment and collection of such taxes, the recovery and enforcement of tax claims, or the investigation or prosecution of tax matters. Information shall be exchanged in accordance with the provisions of this Agreement and shall be treated as confidential in the manner provided in Article 8.
The rights and safeguards secured to persons by the laws or administrative practices of the requested Party remain applicable.
The rights and safeguards shall not be applied by the requested Party in a manner that unduly prevents or delays effective exchange of information.
2. As regards the Kingdom of the Netherlands, this Agreement shall apply only to the Netherlands Antilles.
- Citeren als
- Art. 1
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0003624
- Officiële bron
- wetten.overheid.nl