Verdrag tussen het Koninkrijk der Nederlanden en het Eiland Man over de uitwisseling van informatie betreffende belastingzaken
Verdrag tussen het Koninkrijk der Nederlanden en het Eiland Man over de uitwisseling van informatie betreffende belastingzaken
Opschrift
Agreement between the Kingdom of the Netherlands and the Isle of Man for the exchange of information relating to tax matters
Preambule
Whereas the Kingdom of the Netherlands and the Isle of Man (‘‘the Parties’’) recognise that present legislation already provides for cooperation and the exchange of information in criminal tax matters;
Whereas the Parties have long been active in international efforts in the fight against financial and other crimes, including the targeting of terrorist financing;
Whereas it is acknowledged that Isle of Man has the right, acting within the area of its domestic competence, to negotiate and conclude a tax information exchange agreement with the Kingdom of the Netherlands;
Whereas the Isle of Man on the 13th December 2000 entered into a political commitment to the OECD’s principles of effective exchange of information and actively participated in the drafting of the OECD Model Agreement on Exchange of Information in Tax Matters;
Whereas the Parties wish to enhance and facilitate the terms and conditions governing the exchange of information relating to taxes:
Now, therefore, the Parties have agreed to conclude the following Agreement which contains obligations on the part of the Parties only:
Article 1. Scope of the Agreement
The Parties shall provide assistance through exchange of information that is foreseeably relevant to the administration and enforcement of the domestic laws of the Parties concerning the taxes covered by this Agreement, including information that is foreseeably relevant to the determination, assessment, enforcement or collection of tax with respect to persons liable to such taxes, or to the investigation or prosecution of tax matters in relation to such persons. A requested Party is not obliged to provide information which is neither held by its authorities nor in the possession of nor obtainable by persons who are within its territorial jurisdiction. The rights and safeguards secured to persons by the laws or administrative practice of the requested Party remain applicable. The requested Party shall use its best endeavours to ensure that the effective exchange of information is not unduly prevented or delayed.