BWBV0005131
Geldig vanaf 01-02-1997
Artikel 1
Verdrag inzake wederzijdse administratieve bijstand in belastingzaken
1. The Parties shall, subject to the provisions of Chapter IV, provide administrative assistance to each other in tax matters. Such assistance may involve, where appropriate, measures taken by judicial bodies.
2. Such administrative assistance shall comprise:
a) exchange of information, including simultaneous tax examinations and participation in tax examinations abroad;
b) assistance in recovery, including measures of conservancy; and
c) service of documents.
3. A Party shall provide administrative assistance whether the person affected is a resident or national of a Party or of any other State.
2. Such administrative assistance shall comprise:
a) exchange of information, including simultaneous tax examinations and participation in tax examinations abroad;
b) assistance in recovery, including measures of conservancy; and
c) service of documents.
3. A Party shall provide administrative assistance whether the person affected is a resident or national of a Party or of any other State.
- Citeren als
- Art. 1
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0005131
- Officiële bron
- wetten.overheid.nl