BWBV0004161
Geldig vanaf 01-12-2011
Artikel IV
Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Aruba, en de Regering van de Caymaneilanden zoals gemachtigd krachtens de volmacht van 1 september 2009 van het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland inzake de uitwisseling van informatie betreffende belastingen
In the light of the experience of operating the Agreement, or to reflect changing circumstances, either Government may wish to propose a variation in the terms of this Agreement. If so, it is understood the other Government will agree to hold timely discussions with a view to revising the terms of the Agreement.
a) The competent authorities may initiate discussions in case: (i) the Kingdom of the Netherlands, in respect of Aruba, enters into an agreement with another jurisdiction comparable to the Cayman Islands which provides for other forms of exchange of information;
(ii) the Government of the Cayman Islands enters into an agreement with another jurisdiction which provides for other forms of exchange of information;
(iii) the Government of the Cayman Islands introduces new legislation which enables other forms of exchange of information.
(i) the Kingdom of the Netherlands, in respect of Aruba, enters into an agreement with another jurisdiction comparable to the Cayman Islands which provides for other forms of exchange of information;
(ii) the Government of the Cayman Islands enters into an agreement with another jurisdiction which provides for other forms of exchange of information;
(iii) the Government of the Cayman Islands introduces new legislation which enables other forms of exchange of information.
b) If the Kingdom of the Netherlands, in respect of Aruba enters into arrangements with another jurisdiction comparable to the Cayman Islands for the provision of information with respect to taxes that are less burdensome in any material respect than the provisions of the Agreement, the Cayman Islands may initiate discussions with Aruba with a view to modifying the Agreement to have similar effect.
a) The competent authorities may initiate discussions in case: (i) the Kingdom of the Netherlands, in respect of Aruba, enters into an agreement with another jurisdiction comparable to the Cayman Islands which provides for other forms of exchange of information;
(ii) the Government of the Cayman Islands enters into an agreement with another jurisdiction which provides for other forms of exchange of information;
(iii) the Government of the Cayman Islands introduces new legislation which enables other forms of exchange of information.
(i) the Kingdom of the Netherlands, in respect of Aruba, enters into an agreement with another jurisdiction comparable to the Cayman Islands which provides for other forms of exchange of information;
(ii) the Government of the Cayman Islands enters into an agreement with another jurisdiction which provides for other forms of exchange of information;
(iii) the Government of the Cayman Islands introduces new legislation which enables other forms of exchange of information.
b) If the Kingdom of the Netherlands, in respect of Aruba enters into arrangements with another jurisdiction comparable to the Cayman Islands for the provision of information with respect to taxes that are less burdensome in any material respect than the provisions of the Agreement, the Cayman Islands may initiate discussions with Aruba with a view to modifying the Agreement to have similar effect.
- Citeren als
- Art. IV
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0004161
- Officiële bron
- wetten.overheid.nl