Intensification of the spontaneous exchange of information
- 1.
- The spontaneous exchange of information between the Sides will be intensified with regard to commissions, fees, brokers’ fees and other remuneration paid to individuals or bodies of the other State, including any other cases where it is suspected that there may be a significant loss of tax revenue in the other State. 2.
- If the provided information results in a change of taxation in the recipient State, the competent authority of the other State will be informed about this.
