BWBV0004028
Geldig vanaf 01-01-2011
Artikel 12
Verdrag tussen het Koninkrijk der Nederlanden en het Vorstendom Andorra inzake de uitwisseling van informatie betreffende belastingzaken
1. Where difficulties or doubts arise between the Contracting Parties regarding the implementation or interpretation of this Agreement, the competent authorities shall endeavour to resolve the matter by mutual agreement.
2. In addition to the agreements referred to in paragraph 1, the competent authorities of the Contracting Parties may mutually agree on the procedures to be used under the Articles 5 and 6.
3. The competent authorities of the Contracting Parties may communicate with each other directly for purposes of reaching agreement under this Article.
4. The Contracting Parties may also agree on other forms of dispute resolution.
2. In addition to the agreements referred to in paragraph 1, the competent authorities of the Contracting Parties may mutually agree on the procedures to be used under the Articles 5 and 6.
3. The competent authorities of the Contracting Parties may communicate with each other directly for purposes of reaching agreement under this Article.
4. The Contracting Parties may also agree on other forms of dispute resolution.
- Citeren als
- Art. 12
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0004028
- Officiële bron
- wetten.overheid.nl