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Article 8 Verdrag inzake wederzijdse administratieve bijstand in belastingzaken

Exchange of information

1 At the request of one of them, two or more Parties shall consult together for the purpose of determining cases and procedures for simultaneous tax examinations. Each Party involved shall decide whether or not it wishes to participate in a particular simultaneous tax examination.

2 For the purposes of this Convention, a simultaneous tax examination means an arrangement between two or more Parties to examine simultaneously, each in its own territory, the tax affairs of a person or persons in which they have a common or related interest, with a view to exchanging any relevant information which they so obtain.

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