Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and Japan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Article 26 Assistance in the collection of taxes
Geldend
Geldend vanaf 29-12-2011
- Bronpublicatie:
25-08-2010, Trb. 2010, 249 (uitgifte: 30-09-2010, kamerstukken/regelingnummer: -)
- Inwerkingtreding
29-12-2011
- Bronpublicatie inwerkingtreding:
23-12-2011, Trb. 2011, 271 (uitgifte: 23-12-2011, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht / Belastingverdragen
1.
Each of the Contracting States shall endeavour to collect such taxes imposed by the other Contracting State as will ensure that any exemption or reduced rate of tax granted under this Convention by that other Contracting State shall not be enjoyed by persons not entitled to such benefits. The Contracting State making such collections shall be responsible to the other Contracting State for the sums thus collected.
2.
In no case shall the provisions of paragraph 1 be construed so as to impose upon either of the Contracting States endeavouring to collect the taxes the obligation to carry out administrative measures at variance with the laws and administrative practice of that Contracting State or which would be contrary to the public policy (ordre public) of that Contracting State.