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Article 3 Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Turks- en Caicoseilanden inzake de uitwisseling van informatie betreffende belastingen

In the light of the experience of operating the Agreement, or to reflect changing circumstances, either Contracting Party may wish to propose a variation in the terms of this Agreement. If so, it is understood the other Contracting Party will agree to hold timely discussions with a view to revising the terms of the Agreement.

a) The competent authorities may initiate discussions in case:

(i) the Kingdom of the Netherlands enters into an agreement with another jurisdiction comparable to the Turks and Caicos Islands which provides for other forms of exchange of information;

(ii) the Turks and Caicos Islands enter into an agreement with another jurisdiction which provides for other forms of exchange of information;

(iii) the Turks and Caicos Islands introduce new legislation which enables other forms of exchange of information.

b) If the Netherlands enters into arrangements with another jurisdiction comparable to the Turks and Caicos Islands for the provision of information with respect to taxes that are less burdensome in any material respect than the provisions of the Agreement, the Turks and Caicos Islands may initiate discussions with the Netherlands with a view to modifying the Agreement to have similar effect.

Regeling
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Turks- en Caicoseilanden inzake de uitwisseling van informatie betreffende belastingen
Afkortingen
TIEA
Soort
Verdrag
Geldend vanaf
01-05-2011
BWB-id
BWBV0003409
Versie
2011-05-01_0

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