Verdrag tussen het Koninkrijk der Nederlanden en Britse Maagdeneilanden inzake de uitwisseling van informatie betreffende belastingen
Verdrag tussen het Koninkrijk der Nederlanden en Britse Maagdeneilanden inzake de uitwisseling van informatie betreffende belastingen
Opschrift
Agreement between the Kingdom of the Netherlands and the British Virgin Islands for the exchange of information with respect to taxes
Preambule
The Government of the Kingdom of the Netherlands
and
the Government of the British Virgin Islands,
Whereas the Government of the Kingdom of the Netherlands and the Government of the British Virgin Islands (hereinafter referred to as “the Contracting Parties”) recognise that present legislation already provides for cooperation and the exchange of information in tax matters;
Whereas the Contracting 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 the Contracting Parties are competent to negotiate and conclude a tax information exchange agreement;
Whereas the British Virgin Islands on the 2nd April 2002 entered into a formal written commitment to Organisation for Economic Co-operation and Development’s (OECD) principles of transparency and exchange of information and subsequently have participated actively in the OECD Global Forum on Taxation;
Whereas the Contracting Parties wish to enhance and facilitate the implementation of the terms and conditions governing the exchange of information relating to taxes;
Now, therefore, the Contracting Parties have agreed to conclude the following Agreement which contains obligations on the part of the Contracting Parties only:
Article 1. Scope of the Agreement
The competent authorities of the Contracting Parties shall provide assistance through exchange of information that is foreseeably relevant to the administration and enforcement of the domestic laws of the Contracting Parties concerning the taxes and the tax matters covered by this Agreement. Such information shall include information that is foreseeably relevant to the determination, assessment, verification, enforcement, recovery or collection of tax claims or the investigation or prosecution of tax matters. Information shall be exchanged in accordance with the provisions of this Agreement and shall be treated as confidential in the manner provided in Article 8.