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Article 4 Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van de Nederlandse Antillen, 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 Netherlands Antilles, 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 the Netherlands Antilles 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 the Netherlands Antilles with a view to modifying the Agreement to have similar arrangements;

c) If the British Virgin Islands 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 Netherlands Antilles may initiate discussions with the British Virgin Islands with a view to modifying the Agreement to have similar arrangements.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van de Nederlandse Antillen, en de Britse Maagdeneilanden inzake de uitwisseling van informatie betreffende belastingen
Afkortingen
TIEA
Soort
Verdrag
Geldend vanaf
01-12-2019
BWB-id
BWBV0003538
Versie
2019-12-01_0

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