Verdrag tussen het Koninkrijk der Nederlanden en het Vorstendom Monaco inzake de uitwisseling van informatie betreffende belastingen
Verdrag tussen het Koninkrijk der Nederlanden en het Vorstendom Monaco inzake de uitwisseling van informatie betreffende belastingen
Opschrift
Agreement between the Kingdom of the Netherlands and the Principality of Monaco for the exchange of information with respect to taxes
Preambule
The Government of the Kingdom of the Netherlands
and
the Government of the Principality of Monaco,
Desiring to facilitate the exchange of information with respect to taxes;
Recognising that the exchange of information with respect to some taxes, in particular with respect to Value Added Tax, and with respect to Customs duties is already possible on the basis of existing legal instruments and arrangements;
Have agreed as follows:
Article 1. Scope of the Agreement
The competent authorities of the Contracting States shall provide assistance through exchange of information that is foreseeably relevant to the administration and enforcement of the domestic laws of the Contracting States 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 State remain applicable to the extent that they do not unduly prevent or delay effective exchange of information.