Responsive image

Paragraph 6 The presence of tax officials of one State in the...

Download de app voor meer functionaliteit.

Paragraph 6 The presence of tax officials of one State in the...

The presence of tax officials of one State in the territory of the other State

    1.
  • At the request of the competent authority of the applicant State, the competent authority of the requested State may allow tax officials of the first State to be present at the appropriate part of a tax examination in the requested State.
  • 2.
  • Requests to allow the presence of tax officials of the applicant State at an examination in the territory of the requested State may be made in special cases, in particular:
  • a)
  • cases in which there are indications of cross-border irregularities or the avoidance of taxes;
  • b)
  • complex cases that make the presence of the tax officials desirable;
  • c)
  • examinations within the scope of an agreed bilateral or multilateral examination, including simultaneous tax examinations.
  • 3.
  • In cases where the applicant State requests the presence of tax officials of the applicant State at an examination of the requested State's taxpayers, the range of taxpayers will be restricted to the branches, wholly-owned subsidiaries or wholly-owned parent companies of the applicant States taxpayers.
  • The presence at the examination will only be made with the prior consent of the taxpayers situated in the requested State.
  • 4.
  • A request for the presence of tax officials will be submitted in writing by the competent authority of the applicant State. The request will substantiate the desirability of the presence of the tax officials and provide a short description of the case, the period of examination, the names of the tax officials dispatched, the location(s) to be visited, the names of the taxpayers subject to the examination, and the tax years being examined. The competent authority of the requested State will decide upon the request as soon as possible, at the latest within one month after receipt of the request.
  • 5.
  • All decisions regarding the execution of the tax examination will be taken by the competent authority of the requested State. The requested State will coordinate the execution of the tax examination, reflecting the needs of the applicant State. The competent authority of the requested State will inform the competent authority of the applicant State about the details of the examination.
  • 6.
  • The competent authority of the requested State may refuse the request, giving the grounds for this decision.

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;
Responsive image
Responsive image
  • 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.