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Article 8 Verdrag tussen het Koninkrijk der Nederlanden en het Gemenebest van Dominica inzake de uitwisseling van informatie betreffende belastingzaken

1 Any information received by a Contracting Party under this Agreement shall be treated as confidential and may be disclosed only to persons or authorities (including courts and administrative bodies) in the jurisdiction of the Contracting Party concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by this Agreement.

Such persons or authorities shall use such information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. The information may not be disclosed to any other person or entity or authority or any other jurisdiction without the express written consent of the competent authority of the requested Party.

2 In case of exchange of information in respect of an identified or identifiable individual, the provisions of Chapter 6, in particular Article 199, of the Economic Partnership Agreement between the Cariforum States and the European Community and its Member States of October 2008 shall be applied accordingly.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden en het Gemenebest van Dominica inzake de uitwisseling van informatie betreffende belastingzaken
Afkortingen
TIEA
Soort
Verdrag
Geldend vanaf
01-03-2012
BWB-id
BWBV0004157
Versie
2012-03-01_0

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