wetzoeker

Article 4 Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Costa Rica inzake de uitwisseling van informatie betreffende belastingzaken

In light of the experience of operating the Agreement, or to reflect changing circumstances, either Contracting Party may wish to propose a modification of 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 authority may initiate discussions should:

(i) the Kingdom of the Netherlands enter into an agreement with another jurisdiction which provides for other forms of exchange of information;

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

(iii) either Contracting Party introduces new legislation which enables other forms of exchange of information.

b) If the Kingdom of the Netherlands enters into arrangements with other jurisdictions for the provision of information on tax matters that are less burdensome in any material respect than the provisions of the Agreement, the Republic of Costa Rica may initiate discussions with the Kingdom of the Netherlands with a view to modifying the Agreement to have similar arrangements.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Costa Rica inzake de uitwisseling van informatie betreffende belastingzaken
Soort
Verdrag
Geldend vanaf
01-07-2012
BWB-id
BWBV0005275
Versie
2012-07-01_0

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