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Article 2 Verdrag tussen het Koninkrijk der Nederlanden en Montserrat (zoals gemachtigd door de Regering van het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland) inzake de uitwisseling van informatie betreffende belastingen

1 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 the 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.

2 The competent authorities may initiate discussions should:

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

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

(iii) Montserrat introduce new legislation which enables other forms of exchange of information.

3 If the Kingdom of the Netherlands enters into arrangements with another jurisdiction comparable to Montserrat for the provision of information with respect to taxes that are less burdensome in any material respect than the provisions of the Agreement, Montserrat 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 Montserrat (zoals gemachtigd door de Regering van het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland) inzake de uitwisseling van informatie betreffende belastingen
Afkortingen
TIEA
Soort
Verdrag
Geldend vanaf
01-12-2011
BWB-id
BWBV0004047
Versie
2011-12-01_0

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