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Verdrag tussen het Koninkrijk der Nederlanden en Montserrat (zoals gemachtigd door de Regering van het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland) inzake de uitwisseling van informatie betreffende belastingen

Geldig vanaf 1 december 2011
Geldig vanaf 1 december 2011

Verdrag tussen het Koninkrijk der Nederlanden en Montserrat (zoals gemachtigd door de Regering van het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland) inzake de uitwisseling van informatie betreffende belastingen

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[Tekst geldig vanaf 01-12-2011]

Agreement between the Kingdom of the Netherlands and Montserrat (as authorised by the Government of the United Kingdom of Great Britain and Northern Ireland) for the exchange of information relating to taxes

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Whereas Montserrat and the Kingdom of the Netherlands (hereinafter referred to as “the Contracting Parties”) recognise that present legislation already provides for cooperation and the exchange of information in criminal tax matters;

Whereas it is acknowledged that Montserrat under the terms of its Entrustment from the United Kingdom has the right to negotiate, conclude and perform a tax information exchange agreement with the Netherlands;

Whereas the Government of the Kingdom of the Netherlands welcomes the conclusion of this Agreement with the Government of Montserrat, which represents an important step in delivering the commitment the Government of Montserrat made to the OECD on the 27th February 2002 to respect the principles of transparency and exchange of information;

Whereas the Government of the Kingdom of the Netherlands considers that this Agreement demonstrates Montserrat’s commitment to high standards for effective exchange of information with respect to both criminal and civil taxation matters, consistent with the aims and objectives of the Global Forum on Transparency and Exchange of Information;

Whereas the Government of the Kingdom of the Netherlands also recognizes that Montserrat is committed to combating tax abuse by putting in place mechanisms which enhance transparency, including by amending the domestic legislation of Montserrat for the purpose of fulfilling this Agreement, and therefore the Netherlands considers Montserrat is not engaging in any harmful tax practices and is not a tax haven;

Whereas the Contracting Parties wish to enhance and facilitate the terms and conditions governing the exchange of information with respect 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. Object and 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, including information that is foreseeably relevant to the determination, assessment, verification, enforcement, recovery or collection of tax claims with respect to persons subject to such taxes, or the investigation or prosecution of tax matters in relation to such persons. 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.

Article 2. Jurisdiction

Article 3. Taxes covered

Article 4. Definitions

Article 5. Exchange of information upon request

Article 6. Tax examinations (or investigations) abroad

Article 7. Possibility of declining a request

Article 8. Confidentiality

Article 9. Safeguards

Article 10. Administration costs or difficulties

Article 11. Implementing legislation

Article 12. Language

Article 13. Mutual agreement procedure

Article 14. Enry into force

Article 15. Termination

Protocol between the Kingdom of the Netherlands and Montserrat (as authorised by the Government of the United Kingdom of Great Britain and Northern Ireland) concerning the interpretation and application of the Agreement between the Kingdom of the Netherlands and Montserrat (as authorised by the Government of the United Kingdom of Great Britain and Northern Ireland) for the exchange of information relating to taxes

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Article 1. (ad article 5 )

Article 2

Article 3

Article 4

Verdrag tussen het Koninkrijk der Nederlanden en Montserrat (zoals gemachtigd door de Regering van het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland) inzake de uitwisseling van informatie betreffende belastingen

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Artikel 1. Doelstelling en reikwijdte van het Verdrag

Artikel 2. Rechtsmacht

Artikel 3. Belastingen waarop het Verdrag van toepassing is

Artikel 4. Begripsomschrijvingen

Artikel 5. Uitwisseling van informatie op verzoek

Artikel 6. Belastingcontrole (of -onderzoek) in het buitenland

Artikel 7. Mogelijkheid een verzoek af te wijzen

Artikel 8. Vertrouwelijkheid

Artikel 9. Waarborgen

Artikel 10. Administratiekosten of moeilijkheden

Artikel 11. Uitvoeringswetgeving

Artikel 12. Taal

Artikel 13. Procedure voor onderling overleg

Artikel 14. Inwerkingtreding

Artikel 15. Beëindiging

Protocol tussen het Koninkrijk der Nederlanden en Montserrat (zoals gemachtigd door de Regering van het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland) betreffende de uitleg en toepassing van het Verdrag tussen het Koninkrijk der Nederlanden en Montserrat (zoals gemachtigd door de Regering van het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland) inzake de uitwisseling van informatie betreffende belastingen

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Artikel 1. (Ad artikel 5 )

Artikel 2

Artikel 3

Artikel 4