Artikel IX Overeenkomst tussen het Koninkrijk der Nederlanden en Malta tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen

IX Ad Articles 28 and 30 1 It is understood that provisions on confidentiality in a special regime as meant in Article 30 or such provisions in any identical or substantially similar enactment in addition to or replacing this special regime, shall not impose any restrictions on the exchange of information as meant in Article 28 of the Agreement in those cases where the Maltese competent authority and the relative authority vested with the administration of such special regime agree that sufficient evidence exists to warrant criminal proceedings. 2 It is also understood that provisions in legislation enacted after 1 January 1994 on confidentiality, identical to or replacing provisions on confidentiality in the special regime as meant in Article 30 of the Agreement, shall not impose any restrictions on the exchange of information as meant in Article 28 of the Agreement in case of suspicion of tax avoidance or tax evasion.