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Article 4 Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Aruba, en de Britse Maagdeneilanden inzake de uitwisseling van informatie betreffende belastingen

In 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 Protocol. If so, it is understood that the other Contracting Party will agree to hold timely discussions with a view to revising the terms of the Agreement:

a) The competent authority may initiate discussions should:

(i) the Kingdom of the Netherlands, in respect to the Aruba, enter into an agreement with another jurisdiction which provides for other forms of exchange of information;

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

(iii) either Contracting Party introduce new legislation which enables other forms of exchange of information;

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

Regeling
Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Aruba, en de Britse Maagdeneilanden inzake de uitwisseling van informatie betreffende belastingen
Afkortingen
TIEA
Soort
Verdrag
Geldend vanaf
01-07-2013
BWB-id
BWBV0003537
Versie
2013-07-01_0

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