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Verdrag tussen het Koninkrijk der Nederlanden en het Gemenebest van Dominica inzake de uitwisseling van informatie betreffende belastingzaken

Geldig vanaf 1 maart 2012
Geldig vanaf 1 maart 2012

Verdrag tussen het Koninkrijk der Nederlanden en het Gemenebest van Dominica inzake de uitwisseling van informatie betreffende belastingzaken

Opschrift

[Tekst geldig vanaf 01-03-2012]

Agreement between the Kingdom of the Netherlands and the Commonwealth of Dominica for the exchange of information relating to tax matters

Preambule

Whereas the Government of the Kingdom of the Netherlands and the Government of the Commonwealth of Dominica (the “Contracting Parties”) recognize the need for increased transparency as well as for cooperation and the exchange of information in criminal and civil tax matters;

Whereas the Contracting Parties wish to enhance and facilitate the terms and conditions governing the exchange of information relating to taxes;

Now, therefore, the Contracting Parties desiring to conclude an Agreement which contains obligations on the part of the Contracting Parties for the exchange of information with respect to taxes, have agreed as follows:

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 taxes covered by this Agreement. Such information shall include information that is foreseeably relevant to the determination, assessment and collection of such taxes, the recovery and enforcement 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.

The rights and safeguards secured to persons by the laws or administrative practice of the requested Party remain applicable to the extent that they do not unduly prevent or delay effective exchange of information.

Article 2. Jurisdiction

Article 3. Taxes covered

Article 4. Definitions

Article 5. Exchange of information upon request

Article 6. Tax examinations abroad

Article 7. Possibility of declining a request

Article 8. Confidentiality

Article 9. Costs

Article 10. Implementation legislation

Article 11. Mutual agreement procedure

Article 12. Entry into force

Article 13. Termination

Verdrag tussen het Koninkrijk der Nederlanden en het Gemenebest Dominica inzake de uitwisseling van informatie betreffende belastingzaken

Preambule

Artikel 1. 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 in het buitenland

Artikel 7. Mogelijkheid een verzoek af te wijzen

Artikel 8. Vertrouwelijkheid

Artikel 9. Kosten

Artikel 10. Uitvoeringswetgeving

Artikel 11. Procedure voor onderling overleg

Artikel 12. Inwerkingtreding

Artikel 13. Beëindiging