Einde inhoudsopgave
Agreement between the Kingdom of the Netherlands and the States of Jersey for the exchange of information relating to tax matters
Article 7 Confidentiality
Geldend
Geldend vanaf 01-03-2008
- Bronpublicatie:
20-06-2007, Trb. 2007, 148 (uitgifte: 15-08-2007, kamerstukken/regelingnummer: -)
- Inwerkingtreding
01-03-2008
- Bronpublicatie inwerkingtreding:
04-03-2008, Trb. 2008, 24 (uitgifte: 01-01-2008, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
1.
All information provided and received by the competent authorities of the parties shall be kept confidential.
2.
Such information shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the purposes specified in Article 1, and used by such persons or authorities only for such purposes, including the determination of any appeal. For these purposes, information may be disclosed in public court proceedings or in judicial decisions.
3.
Such information may not be used for any purpose other than for the purposes stated in Article 1 without the express written consent of the competent authority of the requested party.
4.
Information provided to a requesting party under this Agreement may not be disclosed to any other jurisdiction.