Directe belastingen, internationale inlichtingenuitwisseling; Tsjechië

Geldende tekst van alle 10 artikelen.

Inhoudsopgave

Artikel 1Article 1 Competent authorities 1 For the application of this Arrangement the competent authorities are:
Artikel 2Article 2 Automatic exchange of information The competent authorities will automatically provide each other with…
Artikel 3Article 3 Various provisions If the information provided is found to be incorrect or incomplete, the competent…
Artikel 4Article 4 The information referred to in article 2 will be provided periodically and at least once per calendar year.
Artikel 5Article 5 The information referred to in article 2 will be provided electronically by CCN mail in the standard OECD…
Artikel 6Article 6 In case one of the competent authorities is not able to provide the information referred to in article 2 in…
Artikel 7Article 7 Simultaneous tax examinations 1 To achieve more efficiency in the exchange of information and to deal more…
Artikel 8Article 8 Application and title 1 This Arrangement will take effect from the last date of signature and can be amended…
Artikel 9Article 9 The signatories decide to meet in order to review this Arrangement at the end of five years from the date of…
Artikel 10Article 10 This Arrangement may be referred to as ‘Arrangement between the Czech Republic and the Netherlands on the…

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