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Article 10 Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Aruba, en Canada inzake de uitwisseling van informatie betreffende belastingzaken

Unless the competent authorities of the Contracting Parties otherwise agree, ordinary costs incurred in providing assistance shall be borne by the requested Party, and extraordinary costs incurred in providing assistance (including reasonable costs of engaging external advisors in connection with litigation or otherwise) shall be borne by the applicant Party. At the request of either Contracting Party, the competent authorities shall consult as necessary with regard to this Article, and in particular the competent authority of the requested Party shall consult with the competent authority of the applicant Party in advance if the costs of providing information with respect to a specific request are expected to be extraordinary.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Aruba, en Canada inzake de uitwisseling van informatie betreffende belastingzaken
Afkortingen
TIEA
Soort
Verdrag
Geldend vanaf
01-06-2012
BWB-id
BWBV0005564
Versie
2012-06-01_0

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