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Article 5 Verdrag inzake wederzijdse administratieve bijstand in belastingzaken

Exchange of information

1 At the request of the applicant State, the requested State shall provide the applicant State with any information referred to in Article 4 which concerns particular persons or transactions.

2 If the information available in the tax files of the requested State is not sufficient to enable it to comply with the request for information, that State shall take all relevant measures to provide the applicant State with the information requested.

Regeling
Verdrag inzake wederzijdse administratieve bijstand in belastingzaken
Afkortingen
WABB Verdrag
Soort
Verdrag
Geldend vanaf
01-09-2013
BWB-id
BWBV0005131
Versie
2013-09-01_0

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