Artikel 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 Memorandum may be modified at any time by a written agreement between the Participants. 4 The Memorandum may be terminated at any time by written notification by either Participant and will remain operative for six months from the date of receiving such notification by the other Participant.