Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van het Vorstendom Liechtenstein inzake de uitwisseling van informatie betreffende belastingen
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van het Vorstendom Liechtenstein inzake de uitwisseling van informatie betreffende belastingen
Opschrift
Agreement between the Government of the Kingdom of the Netherlands and the Government of the Principality of Liechtenstein on the Exchange of Information with respect to Taxes
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 in 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.