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Article 2 Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Seychellen inzake de uitwisseling van informatie betreffende belastingzaken

In light of the experience of the operation of the Agreement, or to reflect changing circumstances, either Contracting Party may wish to propose an amendment to 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 in case:

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

(ii) the Republic of Seychelles enters into an agreement with another jurisdiction which provides for other forms of exchange of information;

(iii) the Republic of Seychelles introduces new legislation which enables other forms of exchange of information.

b) If the Kingdom of the Netherlands enters into arrangements with another jurisdiction comparable to the Republic of Seychelles for the provision of information with respect to taxes that are less burdensome in any material respect than the provisions of the Agreement, the Republic of Seychelles 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 Republiek Seychellen inzake de uitwisseling van informatie betreffende belastingzaken
Afkortingen
TIEA
Soort
Verdrag
Geldend vanaf
01-09-2012
BWB-id
BWBV0004618
Versie
2012-09-01_0

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