Convention on mutual administrative assistance in tax matters:Article 1 Object of the Convention and persons covered

Convention on mutual administrative assistance in tax matters

Article 1 Object of the Convention and persons covered

Geldend

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

1.

The Parties shall, subject to the provisions of Chapter IV, provide administrative assistance to each other in tax matters. Such assistance may involve, where appropriate, measures taken by judicial bodies.

2.

Such administrative assistance shall comprise:

a)

exchange of information, including simultaneous tax examinations and participation in tax examinations abroad;

b)

assistance in recovery, including measures of conservancy; and

c)

service of documents.

3.

A Party shall provide administrative assistance whether the person affected is a resident or national of a Party or of any other State.

Deze functie is alleen te gebruiken als je bent ingelogd.