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Article 1 Verdrag tussen het Koninkrijk der Nederlanden en de Staten van Jersey inzake de uitwisseling van informatie betreffende belastingzaken

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 subject to such taxes, or to the investigation of tax matters or the prosecution of criminal 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 or 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 to the extent that they do not unduly prevent or delay effective exchange of information.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden en de Staten van Jersey inzake de uitwisseling van informatie betreffende belastingzaken
Soort
Verdrag
Geldend vanaf
01-03-2008
BWB-id
BWBV0002878
Versie
2008-03-01_0

In de hele regeling · Officiële tekst op wetten.overheid.nl