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Article 7 Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Curaçao, en de Verenigde Staten van Amerika tot verbetering van de internationale naleving van de belastingplicht en tenuitvoerlegging van de FATCA

1 Curaçao shall be granted the benefit of any more favorable terms under Article 4 or Annex I of this Agreement relating to the application of FATCA to Curaçao Financial Institutions afforded to another Partner Jurisdiction under a signed bilateral agreement pursuant to which the other Partner Jurisdiction commits to undertake the same obligations as Curaçao described in Articles 2 and 3 of this Agreement, and subject to the same terms and conditions as described therein and in Articles 5 through 9 of this Agreement.

2 The United States shall notify Curaçao of any such more favorable terms, and such more favorable terms shall apply automatically under this Agreement as if such terms were specified in this Agreement and effective as of the date of signing of the agreement incorporating the more favorable terms, unless Curaçao declines in writing the application thereof.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Curaçao, en de Verenigde Staten van Amerika tot verbetering van de internationale naleving van de belastingplicht en tenuitvoerlegging van de FATCA
Soort
Verdrag
Geldend vanaf
03-08-2016
BWB-id
BWBV0006438
Versie
2016-08-03_0

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