The Contracting States shall assist each other to assure the accurate assessment and collection of taxes, to prevent fiscal fraud and evasion, and to develop improved information sources for tax matters. The Contracting States shall provide assistance through exchange of information authorized pursuant to Article 4 and such related measures as may be agreed upon by the competent authorities pursuant to Article 5.
Verdrag tussen de Regering van het Koninkrijk der Nederlanden, ten behoeve van de Nederlandse Antillen, en de Regering van de Verenigde Staten van Amerika inzake de uitwisseling van gegevens met betrekking tot belastingen
Geldig vanaf 4 november 2014
Geldig vanaf 4 november 2014
Verdrag tussen de Regering van het Koninkrijk der Nederlanden, ten behoeve van de Nederlandse Antillen, en de Regering van de Verenigde Staten van Amerika inzake de uitwisseling van gegevens met betrekking tot belastingen
Opschrift
Agreement between the Government of the Kingdom of the Netherlands in respect of Curaçao, Sint Maarten and the Caribbean part of the Netherlands and the Government of the United States of America for the exchange of information with respect to taxes
Preambule
The Government of the Kingdom of the Netherlands in respect of Curaçao, Sint Maarten and the Caribbean part of the Netherlands
and
the Government of the United States of America;
Considering that it is more important than ever not to allow the institutions in either jurisdiction to be used to further illicit financial activity of any kind and recognizing the critical importance of sharing information with one another to prevent abuse of their respective fiscal laws; and
Therefore, desiring to cooperate to prevent financial crimes and combat terrorism, including through sharing of information, and to conclude an Agreement for the exchange of information with respect to taxes (hereinafter referred to as the ``Agreement");
Have agreed as follows:
Article 1. Object and scope of the Agreement
2.
Information shall be exchanged to fulfill the purpose of this Agreement without regard to whether the person to whom the information relates is, or whether the information is held by, a resident or national of a Contracting State, provided that the information is present within the territory, or in the possession or control of a person subject to the jurisdiction, of the requested State.