Verdrag tussen het Koninkrijk der Nederlanden en het Gemenebest van Dominica inzake de uitwisseling van informatie betreffende belastingzaken
Verdrag tussen het Koninkrijk der Nederlanden en het Gemenebest van Dominica inzake de uitwisseling van informatie betreffende belastingzaken
Opschrift
Agreement between the Kingdom of the Netherlands and the Commonwealth of Dominica for the exchange of information relating to tax matters
Preambule
Whereas the Government of the Kingdom of the Netherlands and the Government of the Commonwealth of Dominica (the “Contracting Parties”) recognize the need for increased transparency as well as for cooperation and the exchange of information in criminal and civil tax matters;
Whereas the Contracting Parties wish to enhance and facilitate the terms and conditions governing the exchange of information relating to taxes;
Now, therefore, the Contracting Parties desiring to conclude an Agreement which contains obligations on the part of the Contracting Parties for the exchange of information with respect to taxes, have agreed as follows:
Article 1. 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.