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Article 4 Verdrag tussen het Koninkrijk der Nederlanden en Belize 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 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 enter into an agreement with another jurisdiction which provides for other forms of exchange of information;

(ii) Belize 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 Kingdom of Netherlands enters into arrangements with other jurisdiction for the provision of information on tax matters that are less burdensome in any material respect than the provisions of the Agreement, Belize may initiate discussions with the Netherlands with a view to modifying the Agreement to have similar arrangements.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden en Belize inzake de uitwisseling van informatie betreffende belastingzaken
Afkortingen
TIEA
Soort
Verdrag
Geldend vanaf
01-01-2011
BWB-id
BWBV0004063
Versie
2011-01-01_0

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