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 pricing agreements and decisions;
b. bilateral or multilateral advance pricing agreements and decisions if the other participating State is not a party of the bilateral or multilateral agreement or decision,
c. other types of tax rulings as defined by the OECD Forum on Harmful Tax Practices,
d. agreements and decisions regarding preferential tax regimes, e.g. innovation boxes.
For the purpose of paragraph 1 letter a. and b. a unilateral, bilateral or multilateral advance pricing agreement is any binding agreement or ruling between a taxpayer and one or more than one State (or its political sub-divisions or local authorities) that determines, in advance of controlled transactions, a set of criteria (e.g. transfer pricing method, comparables and appropriate comparable adjustments, critical assumptions as to future events) for the determination of the transfer pricing or the transfer price itself for those controlled transactions over a fixed period of time. Advance pricing agreements as mentioned in this paragraph also include decisions of the tax authorities with corresponding contents.
The information referred to in paragraph 1 will be forwarded to the competent authority of the other State as quickly as possible and no later than one month after it becomes available.
If it should appear that the provided information is incorrect or incomplete, the competent authorities are obliged to contact each other about this as soon as possible.
Memorandum of understanding between the federal ministry of finance of germany and the ministry of finance of the netherlands on the intensification of the spontaneous exchange of information regarding cross-border tax agreements and decisions
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