Einde inhoudsopgave
Convention on mutual administrative assistance in tax matters
Article 3 Definitions
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.
For the purposes of this Convention, unless the context otherwise requires:
- a)
the terms ‘applicant State’ and ‘requested State’ mean respectively any Party applying for administrative assistance in tax matters and any Party requested to provide such assistance;
- b)
the term ‘tax’ means any tax or security contribution to which the Convention applies pursuant to Article 2;
- c)
the term ‘tax claim’ means any amount of tax, as well as interest thereon, related administrative fines and costs incidental to recovery, which are owed and not yet paid;
- d)
the term ‘competent authority’ means the persons and authorities listed in Annex B;
- e)
the term ‘nationals’, in relation to a Party, means:
- i.
all individuals possessing the nationality of that Party, and
- ii.
all legal persons, partnerships, associations and other entities deriving their status as such from the laws in force in that Party.
For each Party that has made a declaration for that purpose, the terms used above will be understood as defined in Annex C.
2.
As regards the application of the Convention by a Party, any term
not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that Party concerning the taxes covered by the Convention.