Artikel 26B Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van Japan tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen

Article 26B 1 Each of the countries shall endeavour to collect such taxes imposed by the other country as will ensure that any exemption or reduced rate of tax granted under this Convention by that other country shall not be enjoyed by persons not entitled to such benefits, provided that the competent authorities of the countries agree that such persons are not entitled to such benefits. The country making such collections shall be responsible to the other country for the sums thus collected. 2 In no case shall the provisions of paragraph 1 be construed so as to impose upon either of the countries the obligation to carry out administrative measures at variance with the regulations and practices of one or both of the countries or which would be contrary to the public policy of one or both of the countries.