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Article 6 Verdrag tussen het Koninkrijk der Nederlanden en Gibraltar inzake de uitwisseling van informatie betreffende belastingen

1 The Requested Party may allow representatives of the competent authority of the Requesting Party to enter the territory of the Requested Party to interview individuals and examine records with the written consent of the persons concerned. The competent authority of the Requesting Party shall notify the competent authority of the Requested Party of the time and place of the meeting with the individuals concerned.

2 At the request of the competent authority of the Requesting Party, the competent authority of the Requested Party may permit representatives of the competent authority of the Requesting Party to attend a tax examination in the territory of the Requested Party.

3 If the request referred to in paragraph 2 is granted, the competent authority of the Requested Party conducting the examination shall, as soon as possible, notify the competent authority of the Requesting Party of the time and place of the examination, the authority or person authorised to carry out the examination and the procedures and conditions required by the Requested Party for the conduct of the examination. All decisions regarding the conduct of the examination shall be made by the Requested Party conducting the examination.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden en Gibraltar inzake de uitwisseling van informatie betreffende belastingen
Afkortingen
TIEA
Soort
Verdrag
Geldend vanaf
01-12-2011
BWB-id
BWBV0004160
Versie
2011-12-01_0

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