Verdrag tussen het Koninkrijk der Nederlanden en de Staten van Guernsey inzake de uitwisseling van informatie betreffende belastingzaken
Verdrag tussen het Koninkrijk der Nederlanden en de Staten van Guernsey inzake de uitwisseling van informatie betreffende belastingzaken
Opschrift
Agreement between the Kingdom of the Netherlands and the States of Guernsey for the exchange of information relating to tax matters
Preambule
Whereas the States of Guernsey and the Kingdom of the Netherlands (“the Parties”) recognise that present legislation already provides for cooperation and the exchange of information in criminal tax matters;
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 the States of Guernsey has the right, under the terms of the Entrustment from the United Kingdom of Great Britain and Northern Ireland, to negotiate, conclude, perform and subject to the terms of this agreement terminate a tax information exchange agreement with the Netherlands;
Whereas the States of Guernsey on the 21st February 2002 entered into a political commitment to the OECD’s principles of effective exchange of information;
Whereas the Parties wish to enhance and facilitate the terms and conditions governing the exchange of information relating to taxes;
Now, therefore, the Parties have agreed to conclude the following agreement which contains obligations on the part of the Parties only:
Article 1. Scope of the Agreement
The Parties shall provide assistance through exchange of information that is foreseeably relevant to the administration and enforcement of the domestic laws of the Parties concerning the taxes covered by this Agreement, including information that is foreseeably relevant to the determination, assessment, enforcement or collection of tax with respect to persons subject to such taxes, or to the investigation of tax matters or the prosecution of criminal tax matters in relation to such persons. A requested Party is not obliged to provide information which is neither held by its authorities nor in the possession of or obtainable by persons who are within its territorial jurisdiction. The rights and safeguards secured to persons by the laws or administrative practice of the requested Party remain applicable. The requested Party shall use its best endeavours to ensure that the effective exchange of information is not unduly prevented or delayed.