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

Geldig vanaf 1 juni 2012
Geldig vanaf 1 juni 2012

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

Opschrift

[Tekst geldig vanaf 01-06-2012]

Agreement between the Kingdom of the Netherlands, in respect of Aruba, and Canada for the exchange of information with respect to tax matters

Preambule

The Kingdom of the Netherlands, in respect of Aruba,

and

Canada

Desiring to facilitate the exchange of information with respect to taxes;

Have agreed as follows:

Article 1. Object and Scope of this Agreement

1.

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 9.

2.

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.

3.

As regards the Kingdom of the Netherlands, this Agreement shall apply only to Aruba.

Article 2. Jurisdiction

Article 3. Taxes Covered

Article 4. Definitions

Article 5. Exchange of Information Upon Request

Article 6. Spontaneous Exchange of Information

Article 7. Tax Examinations Abroad

Article 8. Possibility of Declining a Request

Article 9. Confidentiality

Article 10. Costs

Article 11. Implementation Legislation

Article 12. Other International Agreements or Arrangements

Article 13. Mutual Agreement Procedure

Article 14. Entry into Force

Article 15. Termination

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

Preambule

Artikel 1. Doelstelling en reikwijdte van dit Verdrag

Artikel 2. Rechtsmacht

Artikel 3. Belastingen waarop het Verdrag van toepassing is

Artikel 4. Begripsomschrijvingen

Artikel 5. Uitwisseling van informatie op verzoek

Artikel 6. Spontane uitwisseling van informatie

Artikel 7. Belastingcontrole in het buitenland

Artikel 8. Mogelijkheid een verzoek af te wijzen

Artikel 9. Vertrouwelijkheid

Artikel 10. Kosten

Artikel 11. Uitvoeringswetgeving

Artikel 12. Andere internationale verdragen of regelingen

Artikel 13. Procedure voor onderling overleg

Artikel 14. Inwerkingtreding

Artikel 15. Beëindiging