Verdrag tussen het Koninkrijk der Nederlanden en Gibraltar inzake de uitwisseling van informatie betreffende belastingen
Verdrag tussen het Koninkrijk der Nederlanden en Gibraltar inzake de uitwisseling van informatie betreffende belastingen
Opschrift
Agreement between the Kingdom of the Netherlands and Gibraltar for the exchange of information with respect to taxes
Preambule
The Government of the Kingdom of the Netherlands
and
the Government of Gibraltar,
Whereas the Parties have long been active in international efforts in the fight against financial and other crimes, including the targeting of terrorist financing;
Whereas it is acknowledged that Gibraltar under the Terms of its Entrustment from the United Kingdom has the right to negotiate, conclude, perform and, subject to the terms of this agreement, terminate a Tax Information Exchange Agreement with the Netherlands;
Whereas Gibraltar on 27 February 2002 entered into a political commitment to the OECD’s principles of effective exchange of information relating to taxes;
Whereas the Parties wish to enhance and facilitate the terms and conditions governing the exchange of information relating to taxes;
The Parties have agreed to conclude the following Agreement which contains obligations on the part of the Netherlands and Gibraltar only:
Article 1. Scope of the Agreement
The competent authorities of the Contracting Parties shall provide assistance through exchange of information that is foreseeably relevant to the administration and enforcement of the domestic laws of the Contracting Parties concerning taxes covered by this Agreement. Such information shall include information that is foreseeably relevant to the determination, assessment and collection of such taxes, the recovery and enforcement of tax claims, or the investigation or prosecution of tax matters. Information shall be exchanged in accordance with the provisions of this Agreement and shall be treated as confidential in the manner provided in Article 8. The rights and safeguards secured to persons by the laws or administrative practice of the Requested Party remain applicable to the extent that they do not unduly prevent or delay effective exchange of information.