Einde inhoudsopgave
Agreement between the Taipei Representative Office in the Netherlands and the Netherlands Trade and Investment Office in Taipei for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Article 26 Exchange of Information
Geldend
Geldend vanaf 08-06-2001. Let op: treedt met terugwerkende kracht in werking vanaf 16-05-2001
- Bronpublicatie:
27-02-2001, Stb. 2001, 213 (uitgifte: 10-05-2001, kamerstukken/regelingnummer: -)
- Inwerkingtreding
08-06-2001, terugwerkend tot: 16-05-2001
- Bronpublicatie inwerkingtreding:
21-05-2001, Stb. 2001, 256 (uitgifte: 01-01-2001, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
1.
The competent authorities of the territories shall exchange such information as is necessary for carrying out the provisions of this Agreement. Any information so exchanged shall be treated as secret and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Agreement. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
2.
In no case shall the provisions of paragraph 1 be construed so as to impose on the competent authority of a territory the obligation:
- a)
to carry out administrative measures at variance with the laws and the administrative practice of that or of the other territory;
- b)
to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other territory;
- c)
to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (order public).
3.
This Article shall not affect the rights and safeguards available to persons under the laws or the administrative practice in the territory requested to exchange information under paragraph 1.
4.
The competent authorities of the territories shall by mutual agreement settle the mode of application of this Article.