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.
Appears in 361 contracts
Sources: Tax Information Exchange Agreement, Agreement for the Exchange of Information Relating to Tax Matters, Agreement for the Exchange of Information Relating to Tax Matters
Object and Scope of the Agreement. 1. 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.
2. This Agreement shall not affect the application in the Contracting Parties of the rules on mutual legal assistance in criminal matters.
Appears in 30 contracts
Sources: Agreement for the Exchange of Information Relating to Tax Matters, Agreement on the Exchange of Information in Tax Matters, Agreement on the Exchange of Information in Tax Matters
Object and Scope of the Agreement. 1. 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.
2. 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, claims or the investigation or prosecution of tax matters.
3. Information shall be exchanged in accordance with the provisions of this Agreement and shall be treated as confidential in the manner provided in Article 87.
4. 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 delay or prevent or delay effective exchange of information.
Appears in 21 contracts
Sources: Agreement for the Exchange of Information on Tax Matters, Agreement for the Exchange of Information on Tax Matters, Tax Information Exchange Agreement
Object and Scope of the Agreement. 1. 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.
2. 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.
Appears in 20 contracts
Sources: Agreement Concerning Information on Tax Matters, Agreement for the Exchange of Information Relating to Tax Matters, Agreement for the Exchange of Information Relating to Tax Matters
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 87. 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.
Appears in 11 contracts
Sources: Agreement for the Exchange of Information Relating to Tax Matters, Agreement for the Exchange of Information Relating to Tax Matters, Exchange of Information Agreement
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 , including information that is foreseeably relevant to the determination, assessment and collection of such taxes with respect to persons subject to such taxes, the recovery and enforcement of tax claims, or the investigation in or prosecution of criminal tax mattersmatters in relation to such persons. 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 informationapplicable.
Appears in 10 contracts
Sources: Agreement on the Exchange of Information on Tax Matters, Agreement on the Exchange of Information on Tax Matters, Tax Information Exchange Agreement
Object and Scope of the Agreement. 1. 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.
2. This Agreement shall not affect the application in the Contracting Parties of the rules on mutual assistance in criminal matters.
Appears in 10 contracts
Sources: Tax Information Exchange Agreement, Tax Information Exchange Agreement, Agreement for the Exchange of Information Relating to Tax Matters
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 Requested Party remain applicable to the extent that they do not unduly prevent or delay effective exchange of information.
Appears in 7 contracts
Sources: Agreement for the Exchange of Information Relating to Taxes, Agreement for the Exchange of Information Relating to Taxes, Agreement on the Exchange of Information With Respect to Taxes
Object and Scope of the Agreement. 1. 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.
2. The rights and safeguards secured to persons by the laws or administrative practice of the requested Requested Party remain applicable to the extent that they do not unduly prevent or delay effective exchange of information.
Appears in 7 contracts
Sources: Tax Information Exchange Agreement, Tax Information Exchange Agreement, Tax Information Exchange Agreement
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 or 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.
Appears in 6 contracts
Sources: Tax Information Exchange Agreement, Tax Information Exchange Agreement, Tax Information Exchange Agreement
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 internal 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 87. 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.
Appears in 6 contracts
Sources: Agreement for the Exchange of Information Relating to Tax Matters, Agreement for the Exchange of Information Relating to Tax Matters, Agreement for the Exchange of Information Relating to Tax Matters
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 the 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 of tax matters or the prosecution of criminal 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 applicable. The requested Party shall use its best endeavours to ensure that the extent that they do not unduly prevent or delay effective exchange of informationinformation is not unduly prevented or delayed.
Appears in 6 contracts
Sources: Tax Information Exchange Agreement, Tax Information Exchange Agreement, Tax Information Exchange Agreement
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 8Agreement. 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.
Appears in 6 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
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 or 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 applicable. The requested Party shall use its best endeavours to the extent ensure that they do any such rights and safeguards are not applied in a manner that unduly prevent prevents or delay delays effective exchange of information.
Appears in 6 contracts
Sources: Tax Information Exchange Agreement, Tax Information Exchange Agreement, Tax Information Exchange Agreement
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 , including information that is foreseeably relevant to the determination, assessment and collection of such taxes with respect to persons subject to such taxes, the recovery and enforcement of tax claims, or the investigation in or prosecution of criminal tax mattersmatters in relation to such persons. 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.
Appears in 5 contracts
Sources: Agreement on the Exchange of Information on Tax Matters, Tax Information Exchange Agreement, Tax Information Exchange Agreement
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 applicable. The requested Party shall use its best endeavours to the extent ensure that they do any such rights and safeguards are not applied in a manner that unduly prevent prevents or delay delays effective exchange of information.
Appears in 4 contracts
Sources: Agreement Concerning Exchange of Information Relating to Taxes, Exchange of Information Agreement, Agreement Concerning Information on Tax Matters
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.
Appears in 3 contracts
Sources: Tax Information Exchange Agreement, Tax Information Exchange Agreement, Agreement on the Exchange of Information With Respect to Taxes
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 internal 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 applicable. The requested Party will use its best endeavours to the extent ensure that they do any such rights and safeguards are not applied in a manner that unduly prevent prevents or delay delays effective exchange of information.
Appears in 3 contracts
Sources: Exchange of Information Agreement, Agreement for the Exchange of Information Relating to Taxes, Agreement for the Exchange of Information Relating to Taxes
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 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.
Appears in 3 contracts
Sources: Agreement for Exchange of Information With Respect to Taxes, Agreement for the Exchange of Information With Respect to Taxes, Agreement for the Exchange of Information With Respect to Taxes
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 ex- changed 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.
Appears in 3 contracts
Sources: Tax Information Exchange Agreement, International Agreement, Tax Information Exchange Agreement
Object and Scope of the Agreement. The Parties, through their competent authorities of the Contracting Parties authorities, 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 Agreement including information that is foreseeably relevant to the determination, assessment and collection of such taxes, the recovery and enforcement of tax claims, or the investigation of tax matters or the prosecution of criminal 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 89. The rights and safeguards secured to persons by the laws or administrative practice of the requested Party remain applicable applicable. The requested Party shall use its best endeavours to ensure that the extent that they do not unduly prevent or delay effective exchange of informationinformation is not prevented or delayed.
Appears in 3 contracts
Sources: Tax Information Exchange Agreement, Tax Information Exchange Agreement, Tax Information Exchange Agreement
Object and Scope of the Agreement. 1. 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 89. 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.
2. As regards the Kingdom of the Netherlands, this Agreement shall apply only to Aruba.
Appears in 2 contracts
Sources: Tax Information Exchange Agreement, Tax Information Exchange Agreement
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 Agreement. The competent authorities shall be treated as confidential also lend assistance to each other in the manner provided in Article 8collection of tax claims. 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 informationinformation or assistance in collection.
Appears in 2 contracts
Sources: Agreement for Exchange of Information and Assistance in Collection With Respect to Taxes, Tax Information Exchange Agreement
Object and Scope of the Agreement. 1. 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 87. 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.
2. This Agreement shall not affect the application in the Contracting Parties of the rules on mutual legal assistance in criminal matters.
Appears in 2 contracts
Sources: Agreement for the Exchange of Information Relating to Tax Matters, Agreement for the Exchange of Information Relating to Tax Matters
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 provision of this Agreement and shall be treated as confidential in the manner matter 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.
Appears in 2 contracts
Sources: Agreement for the Exchange of Information With Respect to Taxes, Agreement for Exchange of Information
Object and Scope of the Agreement. The Parties, through their competent authorities of the Contracting Parties authorities, 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 , including information that is foreseeably relevant to the determination, assessment and collection of such taxes, the recovery and enforcement of tax claims, or the investigation of tax matters or the prosecution of criminal 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 applicable. The requested Party shall use its best endeavours to ensure that the extent that they do not unduly prevent or delay effective exchange of informationinformation is not unduly prevented or delayed.
Appears in 2 contracts
Sources: Agreement on Exchange of Information on Tax Matters, Agreement on Exchange of Information on Tax Matters
Object and Scope of the Agreement. 1. The Parties, through their competent authorities of the Contracting Parties authorities, shall provide assistance through exchange of information that is foreseeably relevant to the administration and or enforcement of the domestic laws of the Contracting Parties concerning taxes covered by this Agreement. Such information shall include , including information that is foreseeably relevant to the determination, assessment and assessment, enforcement or collection of tax with respect to persons subject to such taxes, the recovery and enforcement of tax claims, taxes or to the investigation or prosecution of tax mattersmatters in relation to such persons. 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.
2. The rights and safeguards secured to persons by the laws or administrative practice of the requested Party remain applicable applicable. The requested Party shall use its best endeavours to the extent ensure that they do any such rights and safeguards are not applied in a manner that unduly prevent prevents or delay delays effective exchange of information.
Appears in 2 contracts
Sources: Agreement for the Exchange of Information Relating to Tax Matters, Agreement for the Exchange of Information Relating to Tax Matters
Object and Scope of the Agreement. 1. 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.
2. This Agreement shall not affect the application in the Contracting Parties of international agreements and domestic legislation on mutual legal assistance in criminal matters.
Appears in 2 contracts
Sources: Agreement for the Exchange of Information Relating to Tax Matters, Tax Information Exchange Agreement
Object and Scope of the Agreement. The Contracting Parties through their 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 the 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.
Appears in 2 contracts
Sources: Agreement for the Exchange of Information Relating to Tax Matters, Agreement for the Exchange of Information Relating to Tax Matters
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 internal 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.
Appears in 2 contracts
Sources: Tax Information Exchange Agreement, Tax Information Exchange Agreement
Object and Scope of the Agreement. 1. 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.
2. As regards the Kingdom of the Netherlands, this Agreement shall apply only to the Netherlands Antilles.
Appears in 2 contracts
Sources: Tax Information Exchange Agreement, Tax Information Exchange Agreement
Object and Scope of the Agreement. The competent authorities 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 Requested Party remain applicable to the extent that they do not unduly prevent or delay effective exchange of information.
Appears in 2 contracts
Sources: Agreement for the Exchange of Information on Tax Matters, Agreement for the Exchange of Information on Tax Matters
Object and Scope of the Agreement. The Parties, through their competent authorities of the Contracting Parties authorities, 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 , including information that is foreseeably relevant to the determination, assessment and or collection of such taxes, the recovery and enforcement of tax claims, or the investigation of tax matters or the prosecution of criminal 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 applicable. The requested Party shall use its best endeavours to ensure that the extent that they do not unduly prevent or delay effective exchange of informationinformation is not unduly prevented or delayed.
Appears in 2 contracts
Sources: Tax Information Exchange Agreement, Tax Information Exchange Agreement
Object and Scope of the Agreement. 1. 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, 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.
Appears in 2 contracts
Sources: Double Taxation Agreement, Agreement for the Exchange of Information With Respect to Taxes
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 Requested Party remain applicable to the extent that they do not unduly prevent or delay effective exchange of information.
Appears in 1 contract
Sources: Agreement for the Exchange of Information Relating to Tax Matters
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 the taxes covered by this Agreement. Such information shall include , including information that is foreseeably relevant to the determination, assessment and assessment, enforcement, collection or recovery of tax with respect to persons subject to such taxes, or to the recovery and enforcement investigation of tax claims, matters or the investigation or prosecution of criminal tax mattersmatters in relation to such persons. 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 applicable. The requested Party shall use its best endeavours to ensure that the extent that they do not unduly prevent or delay effective exchange of informationinformation is not unduly prevented or delayed.
Appears in 1 contract
Sources: Tax Information Exchange Agreement
Object and Scope of the Agreement. 1. The competent authorities 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.
2. 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.
Appears in 1 contract
Sources: Agreement for the Exchange of Information on Tax Matters
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 10 the administration and enforcement of the domestic laws of the Contracting Parties concerning taxes covered by this Agreement. 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 he exchanged in accordance with the provisions of this Agreement and shall be treated as confidential in the manner provided in Article 8. The rights tights and safeguards secured to persons persona 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.
Appears in 1 contract
Sources: Tax Information Exchange Agreement
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 , including information that is foreseeably relevant to the determination, assessment and collection of tax with respect to persons subject to such taxes, the recovery and enforcement of tax claims, or the investigation of tax matters or the prosecution of criminal 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 applicable. The requested Party shall use its best endeavours to the extent ensure that they do not no deliberate actions are taken to unduly prevent or delay the effective exchange of information.
Appears in 1 contract
Sources: Tax Information Exchange Agreement
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.
Appears in 1 contract
Sources: Agreement on Exchange of Information on Tax Matters
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 of tax matters or the prosecution of criminal 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.
Appears in 1 contract
Sources: Tax Information Exchange Agreement
Object and Scope of the Agreement. 1. 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.
2. As regards the Kingdom of the Netherlands, this Agreement shall apply only to Aruba.
Appears in 1 contract
Sources: Tax Information Exchange Agreement
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 Requested Party remain applicable applicable. The Requested Party shall use its best endeavours to ensure that the extent that they do not unduly prevent or delay effective exchange of informationinformation is not unduly prevented or delayed.
Appears in 1 contract
Sources: Agreement on Exchange of Information on Tax Matters
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 determinationdetermi- nation, 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 practices of the requested Party remain applicable to applicable. The rights and safeguards shall not be applied by the extent requested Party in a manner that they do not unduly prevent prevents or delay delays effective exchange of information.
Appears in 1 contract
Sources: Exchange of Information Agreement
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 Agreement. The competent authorities shall be treated as confidential also lend assistance to each other in the manner provided in Article 8collection of tax claims. The rights and safeguards secured to persons by the laws or administrative practice of the requested Party remain applicable shall continue to the extent that they be applicable. The requested Party shall do everything what is necessary in order not to unduly prevent or delay effective exchange of informationinformation or assistance in collection.
Appears in 1 contract
Sources: Agreements and Mous
Object and Scope of the Agreement. The Parties, through their competent authorities of the Contracting Parties authorities, 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 , including information that is foreseeably relevant to the determination, assessment and collection of such taxes, the recovery and enforcement of tax claims, or the investigation of tax matters or the prosecution of criminal tax mattersmatters in relation to such persons. 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 the effective exchange of information.
Appears in 1 contract
Sources: Tax Information Exchange Agreement
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 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 effective exchange of information.
Appears in 1 contract
Sources: Tax Information Exchange Agreement
Object and Scope of the Agreement. The competent authorities of the Contracting Parties shall provide assistance through exchange of exchanging 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 Requested Party remain applicable to the extent that they do not unduly prevent or delay effective exchange of information.
Appears in 1 contract
Sources: Agreement on Exchange of Information on Tax Matters
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. .
Appears in 1 contract
Sources: Agreement on Exchange of Information in Tax Matters
Object and Scope of the Agreement. 1. 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 internal 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 87. 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.
2. This Agreement shall not affect the application in the Contracting Parties of the provisions on mutual legal assistance in criminal matters.
Appears in 1 contract
Sources: Agreement for the Exchange of Information Relating to Tax Matters
Object and Scope of the Agreement. 1. 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 87. 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.
Appears in 1 contract
Sources: Agreement for the Exchange of Information Relating to Tax Matters
Object and Scope of the Agreement. The Contracting Parties, through their competent authorities of the Contracting Parties authorities, 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 , including information that is foreseeably relevant to the determination, assessment and collection of such taxes, the recovery and enforcement of tax claims, or to the investigation of tax matters or the prosecution of criminal 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 applicable. The requested Party shall use its best endeavours to ensure that the extent that they do not unduly prevent or delay effective exchange of informationinformation is not unduly prevented or delayed.
Appears in 1 contract
Sources: Tax Information Exchange Agreement
Object and Scope of the Agreement. 1. 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.
Appears in 1 contract
Sources: Agreement on Exchange of Information in Relation to Tax Matters
Object and Scope of the Agreement. The competent authorities of the Contracting Parties shall provide assistance through exchange of information that is foreseeably foresee- ably relevant to the administration and enforcement of the domestic internal 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 ex- changed 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.
Appears in 1 contract
Sources: Agreement
Object and Scope of the Agreement. The competent authorities of the Contracting Parties shall provide assistance through their Competent Authorities by means of the 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 which 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.
Appears in 1 contract
Sources: Agreement Concerning Exchange of Information on Tax Matters