Verdrag tussen het Koninkrijk der Nederlanden en de Cookeilanden inzake de uitwisseling van informatie betreffende belastingzaken
Verdrag tussen het Koninkrijk der Nederlanden en de Cookeilanden inzake de uitwisseling van informatie betreffende belastingzaken
Opschrift
Agreement between the Kingdom of the Netherlands and the Cook Islands on the Exchange of Information relating to Tax Matters
Preambule
Article 1. Object and 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.