Einde inhoudsopgave
Convention on mutual administrative assistance in tax matters
Article 4 General provision
Geldend
Geldend vanaf 01-06-2011
- Redactionele toelichting
Deze versie is nog niet voor alle partijen in werking getreden. Zie voor de partijgegevens het Protocol van 27-05-2010, Trb. 2010, 314.
- Bronpublicatie:
27-05-2010, Trb. 2010, 221 (uitgifte: 07-09-2010, kamerstukken/regelingnummer: -)
- Inwerkingtreding
01-06-2011
- Bronpublicatie inwerkingtreding:
12-07-2013, Trb. 2013, 113 (uitgifte: 12-07-2013, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Inlichtingenuitwisseling en wederzijdse bijstand
1.
The Parties shall exchange any information, in particular as provided in this section, that is foreseeably relevant for the administration or enforcement of their domestic laws concerning the taxes covered by this Convention.
2.
Deleted.
3.
Any Party may, by a declaration addressed to one of the Depositaries, indicate that, according to its internal legislation, its authorities may inform its resident or national before transmitting information concerning him, in conformity with Articles 5 and 7.