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Article 28 Exchange of information

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Article 28 Exchange of information

    1
  • The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1. Any information received 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 bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
    2
  • In no case shall the provisions of paragraph 1 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 Contracting State;
    • c)to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).
    3
  • The Contracting States may release to the arbitration board, established under the provisions of paragraph 5 of Article 27, such information as is necessary for carrying out the arbitration procedure. Such release of information shall be subject to the provisions of paragraph 2 of this Article. The members of the arbitration board shall be subject to the limitations on disclosure described in paragraph 1 of this Article with respect to any information so released.

EY Taxlaw NL verschaft de mogelijkheid tot:
  • het full text doorzoeken van de verdragen en regelgeving met daarbij filters om het zoekgebied nader af te bakenen;
  • het full text doorzoeken van de gedelegeerde regelgeving, beleidsbesluiten en jurisprudentie;
  • het kunnen sorteren van de gedelegeerde regelgeving, beleidsbesluiten en jurisprudentie op datum, titel en instantie;
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  • het oproepen van artikelversies tot enige jaren terug;
  • het maken van aantekeningen op artikelniveau;
  • de creatie van dossiers voor de opslag van snelkoppelingen naar veelvuldig geraadpleegde wetsartikelen;
  • het delen via mail en sociale media van artikelteksten met desgewenst een additioneel bericht.