BWBV0004056
Geldig vanaf 17-08-2011
Artikel 3
Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Aruba, en de Regering van Australië inzake de uitwisseling van informatie betreffende belastingen
1. The existing taxes which are the subject of this Agreement are:
a) in Australia, taxes of every kind and description imposed under federal laws administered by the Commissioner of Taxation; and
b) in Aruba, taxes of every kind and description imposed under national tax laws administered by the Tax Inspector.
2. This Agreement shall also apply to any identical or substantially similar taxes imposed after the date of signature of the Agreement in addition to or in place of the existing taxes. The Agreement shall also apply to such other taxes as may be agreed in an exchange of letters between the Parties. The competent authorities of the Parties shall notify each other of any substantial changes to the taxation and related information gathering measures covered by the Agreement.
3. This Agreement shall not apply to taxes imposed by states, municipalities, or other political subdivisions, or possessions of a Party.
a) in Australia, taxes of every kind and description imposed under federal laws administered by the Commissioner of Taxation; and
b) in Aruba, taxes of every kind and description imposed under national tax laws administered by the Tax Inspector.
2. This Agreement shall also apply to any identical or substantially similar taxes imposed after the date of signature of the Agreement in addition to or in place of the existing taxes. The Agreement shall also apply to such other taxes as may be agreed in an exchange of letters between the Parties. The competent authorities of the Parties shall notify each other of any substantial changes to the taxation and related information gathering measures covered by the Agreement.
3. This Agreement shall not apply to taxes imposed by states, municipalities, or other political subdivisions, or possessions of a Party.
- Citeren als
- Art. 3
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0004056
- Officiële bron
- wetten.overheid.nl