Einde inhoudsopgave
Agreement between the Kingdom of the Netherlands and the States of Jersey for the exchange of information relating to tax matters
Article 5 Tax Examinations Abroad
Geldend
Geldend vanaf 01-03-2008
- Bronpublicatie:
20-06-2007, Trb. 2007, 148 (uitgifte: 15-08-2007, kamerstukken/regelingnummer: -)
- Inwerkingtreding
01-03-2008
- Bronpublicatie inwerkingtreding:
04-03-2008, Trb. 2008, 24 (uitgifte: 01-01-2008, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
1.
With reasonable notice, the requesting party may request that the requested party allow representatives of the competent authority of the requesting party to enter the territory of the requested party, to the extent permitted under its domestic laws, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the requesting party shall notify the competent authority of the requested party of the time and place of the intended meeting with the individuals concerned.
2.
At the request of the competent authority of the requesting party, the competent authority of the requested party may permit representatives of the competent authority of the requesting party to attend a tax examination in the territory of the requested party.
3.
If the request referred to in paragraph 2 is granted, the competent authority of the requested party conducting the examination shall, as soon as possible, notify the competent authority of the requesting party of the time and place of the examination, the authority or person authorised to carry out the examination and the procedures and conditions required by the requested party for the conduct of the examination. All decisions regarding the conduct of the examination shall be made by the requested party conducting the examination.