Einde inhoudsopgave
Convention on mutual administrative assistance in tax matters
Article 5 Exchange of information on request
Geldend
Geldend vanaf 01-04-1995
- Bronpublicatie:
25-01-1988, Trb. 1991, 4 (uitgifte: 07-01-1991, kamerstukken/regelingnummer: -)
- Inwerkingtreding
01-04-1995
- Bronpublicatie inwerkingtreding:
16-01-1997, Trb. 1997, 10 (uitgifte: 01-01-1997, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Inlichtingenuitwisseling en wederzijdse bijstand
1.
At the request of the applicant State, the requested State shall provide the applicant State with any information referred to in Article 4 which concerns particular persons or transactions.
2.
If the information available in the tax files of the requested State is not sufficient to enable it to comply with the request for information, that State shall take all relevant measures to provide the applicant State with the information requested.