- 1
- As regards the exchange of information upon request, as provided for in Article 26 of the Convention, the provisions of the Agreement between the Principality of Andorra and the Kingdom of the Netherlands for the exchange of information on tax matters, signed on November 6, 2009, shall apply until the Convention enters into force. From that date on, any request of information will be made under the Convention.
- 2
- Notwithstanding the entry into force of the Convention, requests for information may be made in respect to taxable periods for which requests for information may have been made under the Agreement between the Principality of Andorra and the Kingdom of the Netherlands for the exchange of information on tax matters, signed on November 6, 2009.