Artikel 6 Verdrag tussen het Koninkrijk der Nederlanden en Nieuw-Zeeland inzake wederzijdse bijstand bij de invordering van belastingvorderingen

Article 6 Implementation of the Convention 1 The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this Convention. This mode of application shall include a provision on the minimum amount of the tax claim for which assistance may be requested. The competent authorities may adopt forms for the implementation of this Convention. 2 Where the requested State considers that the application of this Convention in a particular case would have serious and undesirable consequences, the competent authorities shall consult each other and endeavour to resolve the situation by mutual agreement. 3 Where difficulties or doubts arise regarding the implementation or interpretation of the Convention, the competent authorities shall endeavour to resolve the matter by mutual agreement.