Where. a) under paragraph 1, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within three years from the presentation of the case to the competent authority of the other Contract- ing State, any unresolved issues arising from the case shall be submitted to arbi- tration if the person so requests. These unresolved issues shall not, how- ever, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwith- standing any time limits in the domestic laws of these States. The com- petent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraph. The Contracting States may release to the arbitration board, estab- lished under the provisions of this paragraph, such information as is nec- essary for carrying out the arbitration procedure. The members of the arbitration board shall be subject to the limitations on disclosure de- scribed in paragraph 2 of Article 26 with respect to information so released. 1. The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provi- sions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting State, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2. 2. Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bod- ies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such per- sons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. Notwithstanding the foregoing, information received by a Contracting State may be used for other purposes when such infor- mation may be used for such other purposes under the laws of both States and the competent authority of the supplying State authorises such use. 3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation: a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contract- ing State; c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or infor- mation the disclosure of which would be contrary to public policy (ordre public). 4. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limita- tions of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information. 5. In no case shall the provisions of paragraph 3 be construed to per- mit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person. In order to obtain such information, the tax authorities of the requested Contracting State shall therefore have the power to enforce the disclosure of information covered by this para- graph, notwithstanding paragraph 3 or any contrary provisions in its domestic laws. 1. Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements. 2. For the purposes of the Convention, an individual who is a mem- ber of a diplomatic mission or consular post of a Contracting State in the other Contracting State or in a third State and who is a national of the sending State shall be deemed to be a resident of the sending State if he is subjected therein to the same obligations in respect of taxes on income as are residents of that State. 3. The Convention shall not apply to international organisations, organs and officials thereof and members of a diplomatic mission or con- sular post of a third State, being present in a Contracting State, if they are not subjected therein to the same obligations in respect of taxes on income as are residents of that State. 1. This Convention may be extended, either in its entirety or with any necessary modifications, to the parts of the Kingdom of the Netherlands situated outside Europe, if the parts concerned impose taxes substan- tially similar in character to those to which the Convention applies. Any such extension shall be agreed upon between the two Contracting Par- ties in an exchange of notes through diplomatic channels and shall take effect from such date and subject to such modifications and conditions (including conditions as to termination) as shall be specified therein. 2. Unless otherwise expressly agreed upon between the Contracting States, the termination of this Convention shall also terminate any exten- sion of the Convention to any part of the Kingdom of the Netherlands to which it has been extended under this Article. CHAPTER VI FINAL PROVISIONS
Appears in 1 contract
Where. a) under paragraph 1, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, ; and
b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within three two years from the presentation of the case to the competent authority of the other Contract- ing Contracting State, any unresolved issues arising from the case shall be submitted to arbi- tration arbitration if the person so requests. These unresolved issues shall not, how- everhowever, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwith- standing notwithstanding any time limits in the domestic dom- estic laws of these States. The com- petent competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraph. The Contracting States may release to the arbitration board, estab- lished under the provisions of this paragraph, such information as is nec- essary for carrying out the arbitration procedure. The members of the arbitration board shall be subject to the limitations on disclosure de- scribed in paragraph 2 of Article 26 with respect to information so released.
1. The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant rel- evant for carrying out the provi- sions provisions of this Convention or to the administration or enforcement of the domestic dom- estic laws concerning taxes of every kind and description imposed on behalf of the Contracting StateStates, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the ConventionCon- vention. The exchange of information is not restricted by Articles 1 and 2.
2. Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bod- iesbodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such per- sons persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. Notwithstanding the foregoing, information received by a Contracting State may be used for other purposes when such infor- mation may be used for such other purposes under the laws of both States and the competent authority of the supplying State authorises such use.
3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation:
a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
b) to supply information which is not obtainable under the laws or in the normal course of the administration administra- tion of that or of the other Contract- ing Contracting State;
c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or infor- mation information, the disclosure of which would be contrary to public policy (ordre public).
4. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding preced- ing sentence is subject to the limita- tions limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information.information.
5. In no case shall the provisions of paragraph 3 be construed to per- mit permit a Contracting State to decline to supply sup- ply information solely because the information is held by a bank, other financial institution, nominee or person per- son acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person. In order to obtain such information, the tax authorities of the requested Contracting State shall therefore have the power to enforce the disclosure of information covered by this para- graph, notwithstanding paragraph 3 or any contrary provisions in its domestic laws.
1. Nothing The Contracting States shall lend assistance to each other in the collection of revenue claims. This assist- ance is not restricted by Articles 1 and 2. The competent authorities of the Contracting States may by mutual agreement settle the mode of application of this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreementsArticle.
2. For the purposes The term “revenue claim” as used in this Article means an amount owed in respect of taxes of every kind and description imposed on behalf of the ConventionContracting States, an individual who or of their political authorities, insofar as the taxation thereunder is not contrary to this Convention or any other instrument to which the Contracting States are parties, as well as interest, administrative penalties and costs of collection or conservancy related to such amount.
3. When a mem- ber of a diplomatic mission or consular post revenue claim of a Contracting State in is enforceable under the laws of that State and is owed by a person who, at that time, cannot, under the laws of that State, prevent its collection, that revenue claim shall, at the request of the competent authority of that State, be accepted for purposes of collection by the compe- tent authority of the other Contracting State. That revenue claim shall be collected by that other State or in accordance with the provisions of its laws applicable to the enforcement and collection of its own taxes as if the revenue claim were a third revenue claim of that other State.
4. When a revenue claim of a Contracting State and who is a national of the sending State shall be deemed to be a resident of the sending State if he is subjected therein to the same obligations claim in respect of taxes on income as are residents which that State may, under its law, take measures of conservancy with a view to ensure its collection, that revenue claim shall, at the request of the competent authority of that State.
3. The Convention shall not apply to international organisations, organs and officials thereof and members be accepted for purposes of a diplomatic mission or con- sular post taking measures of a third State, being present in a conservancy by the competent authority of the other Contracting State, if they are not subjected therein to the same obligations . That other State shall take measures of conservancy in respect of taxes on income that revenue claim in accordance with the provisions of its laws as are residents if the revenue claim were a rev- enue claim of that other State even if, at the time when such measures are applied, the revenue claim is not enforceable in the first-mentioned State or is owed by a person who has a right to prevent its collection.
5. Notwithstanding the provisions of paragraphs 3 and 4, a revenue claim accepted by a Contracting State for purposes of paragraph 3 or 4 shall not, in that State, be subject to the time limits or accorded any priority applicable to a revenue claim under the laws of that State by reason of its nature as such. In addition, a rev- enue claim accepted by a Contracting State for the purposes of paragraph 3 or 4 shall not, in that State, have any priority applicable to that revenue claim under the laws of the other Contracting State.
1. This Convention may be extended, either in its entirety or with any necessary modifications, to the parts of the Kingdom of the Netherlands situated outside Europe, if the parts concerned impose taxes substan- tially similar in character to those to which the Convention applies. Any such extension shall be agreed upon between the two Contracting Par- ties in an exchange of notes through diplomatic channels and shall take effect from such date and subject to such modifications and conditions (including conditions as to termination) as shall be specified therein.
2. Unless otherwise expressly agreed upon between the Contracting States, the termination of this Convention shall also terminate any exten- sion of the Convention to any part of the Kingdom of the Netherlands to which it has been extended under this Article. CHAPTER VI FINAL PROVISIONS
Appears in 1 contract