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Article 7 Verdrag inzake wederzijdse administratieve bijstand in belastingzaken

Exchange of information

1 A Party shall, without prior request, forward to another Party information of which it has knowledge in the following circumstances:

a) the first-mentioned Party has grounds for supposing that there may be a loss of tax in the other Party;

b) a person liable to tax obtains a reduction in or an exemption from tax in the first-mentioned Party which would give rise to an increase in tax or to liability to tax in the other Party;

c) business dealings between a person liable to tax in a Party and a person liable to tax in another Party are conducted through one or more countries in such a way that a saving in tax may result in one or the other Party or in both;

d) a Party has grounds for supposing that a saving of tax may result from artificial transfers of profits within groups of enterprises;

e) information forwarded to the first-mentioned Party by the other Party has enabled information to be obtained which may be relevant in assessing liability to tax in the latter Party.

2 Each Party shall take such measures and implement such procedures as are necessary to ensure that information described in paragraph 1 will be made available for transmission to another Party.

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