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Article 3 Verdrag tussen het Koninkrijk der Nederlanden en de Cookeilanden inzake de uitwisseling van informatie betreffende belastingzaken

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 Agreement. 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 authorities may initiate discussions should:

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

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

(iii) the Cook 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 Cook 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 Cook Islands may initiate discussions with the Netherlands with a view to modifying the Agreement to have similar effect.

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