Artikel 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 exchange. 3 The information to be exchanged includes, if available, the information as mentioned under 5.1 and 5.2 of the EU Model Instruction.