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Besluit bekendmaking intensivering spontane inlichtingenuitwisseling m.b.t. grensoverschrijdende belastingafspraken met en beslissingen van belastingdiensten     Besluit bekendmaking van het op 14 juli 2015 tussen de Ministers van Financiën van Duitsland en Nederland gesloten Memorandum van Overeenstemming inzake de intensivering van de spontane inlichtingenuitwisseling m.b.t. grensoverschrijdende belastingafspraken met en beslissingen van de belastingdiensten De Staatssecretaris van Financiën maakt het volgende bekend. Dit besluit bevat een bekendm... BWBR0036880
Article 1, Besluit bekendmaking intensivering spontane inlichtingenuitwisseling m.b.t. grensoverschrijdende belastingafspraken met en beslissingen van belastingdiensten     Article 1 • 1. For the application of this Memorandum the competent authorities are: • a. In the case of the Federal Republic of Germany the Federal Ministry of Finance or the agency to which it has delegated its powers. • b. In the case of the Netherlands, the Minister of Finance or his authorized representative. • 2. The Participants shall inform each other by exc... BWBR0036880
Article 2, Besluit bekendmaking intensivering spontane inlichtingenuitwisseling m.b.t. grensoverschrijdende belastingafspraken met en beslissingen van belastingdiensten     Article 2 • 1. The competent authorities of the participating States will provide each other spontaneously with information about any agreement or decision of their tax authorities which has a potential cross border impact on the tax assessment(s) of the other participating State and in particular information about the following agreements and decisions: • a. unilateral advance p... BWBR0036880
Article 3, Besluit bekendmaking intensivering spontane inlichtingenuitwisseling m.b.t. grensoverschrijdende belastingafspraken met en beslissingen van belastingdiensten     Article 3 Any exchange of information shall be either in English or accompanied by an English translation of the relevant information. BWBR0036880
Article 4, Besluit bekendmaking intensivering spontane inlichtingenuitwisseling m.b.t. grensoverschrijdende belastingafspraken met en beslissingen van belastingdiensten     Article 4 This Memorandum does not bind in any way the Participants with respect to the forthcoming changes in EU legislation on exchange of information. BWBR0036880
Article 5, Besluit bekendmaking intensivering spontane inlichtingenuitwisseling m.b.t. grensoverschrijdende belastingafspraken met en beslissingen van belastingdiensten     Article 5 • 1. If necessary, the Participants confer on the way in which the obligations resulting from this Memorandum are executed. • 2. The information referred to in Article 2 of this Memorandum is provided electronically by using the EU common communication network (CCN). In joint consultation both Participants will agree upon the form they will use for the information e... BWBR0036880
Article 6, Besluit bekendmaking intensivering spontane inlichtingenuitwisseling m.b.t. grensoverschrijdende belastingafspraken met en beslissingen van belastingdiensten     Article 6 • 1. This Memorandum is concluded for a period of two years and will take effect from the date of signature. • 2. This Memorandum will be applicable for the first time to information according to Article 2 in the calendar year 2015. In joint consultation both Participants can agree that information will be exchanged related to previous years. • 3. This Memora... BWBR0036880
Article 7, Besluit bekendmaking intensivering spontane inlichtingenuitwisseling m.b.t. grensoverschrijdende belastingafspraken met en beslissingen van belastingdiensten     Article 7 This Memorandum may be referred to as ‘Memorandum of Understanding between Germany and the Netherlands on the intensification of spontaneous exchange of information regarding cross-border tax agreements and decisions.’ BWBR0036880
Article 8, Besluit bekendmaking intensivering spontane inlichtingenuitwisseling m.b.t. grensoverschrijdende belastingafspraken met en beslissingen van belastingdiensten     Article 8 This Memorandum will be evaluated two years after the date of commencement, unless new EU legislation requires an earlier review. However, questions with regard to this Memorandum can be addressed at any time by one of the Participants. Done on 14 July 2015 in Brussels in duplicate in the English language. BWBR0036880

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