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Article 23 Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van Nieuw-Zeeland tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen

SPECIAL PROVISIONS

1 Where a person considers that the actions of one or both of the States result or will result f or him in taxation not in accordance with the provisions of this Convention, he may irrespective of the remedies provided by the domestic laws of those States, present his case to the competent authority of the State of which he is a resident. The case must be presented within five years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention.

2 The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic laws of the States.

3 The competent authorities of the States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together f or the elimination of double taxation in cases not provided for in the Convention.

4 The competent authorities of the States may communicate with each other directly for the purpose of giving effect to the provisions of the Convention.

Regeling
Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van Nieuw-Zeeland tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
Soort
Verdrag
Geldend vanaf
22-08-2004
BWB-id
BWBV0003761
Versie
2004-08-22_0

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