BWBV0006401
Geldig vanaf 13-09-2004
Artikel 5
Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Aruba, en de Verenigde Staten van Amerika inzake de uitwisseling van informatie met betrekking tot belastingen
1. The competent authorities of the Contracting Parties shall agree to implement a program to carry out the purposes of this Agreement. This program may include, in addition to exchanges specified in Article 4, other measures to improve tax compliance, such as exchanges of technical know-how, development of new audit techniques, identification of new areas of non-compliance, and joint studies of non-compliance areas.
2. The competent authorities of the Contracting Parties shall endeavor to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Agreement. In particular, the competent authorities may agree to a common meaning of a term and may determine when costs are extraordinary for purposes of Article 6.
3. The competent authorities of the Contracting Parties may communicate with each other directly for the purposes of reaching agreement under this Article.
2. The competent authorities of the Contracting Parties shall endeavor to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Agreement. In particular, the competent authorities may agree to a common meaning of a term and may determine when costs are extraordinary for purposes of Article 6.
3. The competent authorities of the Contracting Parties may communicate with each other directly for the purposes of reaching agreement under this Article.
- Citeren als
- Art. 5
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0006401
- Officiële bron
- wetten.overheid.nl