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Article 2 Verdrag tussen het Koninkrijk der Nederlanden en de Cookeilanden inzake de uitwisseling van informatie betreffende belastingzaken

In the event that a Contracting Party applies prejudicial or restrictive measures based on harmful tax practices to residents or nationals of the other Contracting Party, either Contracting Party may immediately initiate competent authority proceedings to resolve the matter. A prejudicial or restrictive measure based on harmful tax practices is a measure applied by one Contracting Party to residents or nationals of either Contracting Party on the basis that any one or more of the following applies:

a) the other Contracting Party does not engage in effective exchange of information;

b) it lacks transparency in the operation of its laws, regulations or administrative practices; or

c) that there is no or nominal taxes.

Without limiting the generality of the term, “prejudicial or restrictive measure” is not limited solely to taxation matters and includes the denial of a deduction, credit or exemption, the imposition of a tax, charge or levy, or special reporting requirements, but does not include any generally applicable measure, applied by either contracting party against, amongst others, members of the OECD generally.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden en de Cookeilanden inzake de uitwisseling van informatie betreffende belastingzaken
Afkortingen
TIEA
Soort
Verdrag
Geldend vanaf
07-09-2011
BWB-id
BWBV0004019
Versie
2011-09-07_0

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