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: