Einde inhoudsopgave
Convention between The Kingdom of The Netherlands and The Republic of Azerbaijan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital
Article 27 Exchange of information
Geldend
Geldend vanaf 18-12-2009
- Bronpublicatie:
22-09-2008, Trb. 2008, 202 (uitgifte: 31-10-2008, kamerstukken/regelingnummer: -)
- Inwerkingtreding
18-12-2009
- Bronpublicatie inwerkingtreding:
05-02-2010, Trb. 2010, 44 (uitgifte: 05-02-2010, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Belastingverdragen
1.
The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political or administrative territorial subdivisions or local authorities, insofar as the taxation there under is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies and also including any dispute resolving body established on the basis of paragraph 5 of Article 26) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes referred to in the first sentence. 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 a Contracting State the obligation:
- a)
to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
- 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 Contracting State;
- 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 (ordre public).