Common use of TEKST Clause in Contracts

TEKST. Agreement between the Kingdom of the Netherlands, in respect of the Netherlands Antilles, and the Kingdom of Denmark for the exchange of information with respect to taxes 1. The competent authorities of the Contracting Parties shall provide assistance through exchange of information that is foreseeably relevant to the administration and enforcement of the domestic laws of the Con- tracting Parties concerning taxes covered by this Agreement. Such infor- mation shall include information that is foreseeably relevant to the deter- mination, assessment and collection of such taxes, the recovery and enforcement of tax claims, or the investigation or prosecution of tax matters. Information shall be exchanged in accordance with the provi- sions of this Agreement and shall be treated as confidential in the man- ner provided in Article 8. The rights and safeguards secured to persons by the laws or administrative practice of the Requested Party remain applicable to the extent that they do not unduly prevent or delay effec- tive exchange of information. 2. As regards the Kingdom of the Netherlands, this Agreement shall apply only to the Netherlands Antilles. A Requested Party is not obligated to provide information which is neither held by its authorities nor in the possession or control of persons who are within its territorial jurisdiction. 1. The taxes which are the subject of this Agreement are: a) in the Netherlands Antilles: – the income tax (inkomstenbelasting); – the wages tax (loonbelasting); – the profit tax (winstbelasting); – the surtaxes on the income and profit tax (opcenten op de inkomsten- en winstbelasting); b) in Denmark: – the income tax to the State (indkomstskatten til staten); – the income tax to the municipalities (den kommunale indkom- stskat). 2. This Agreement shall also apply to any identical taxes imposed after the date of signature of this Agreement in addition to or in place of the existing taxes. This Agreement shall also apply to any substantially similar taxes imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes if the competent authorities of the Contracting Parties so agree. Furthermore, the taxes covered may be expanded or modified by mutual agreement of the Contracting Par- ties in the form of an exchange of letters. The competent authorities of the Contracting Parties shall notify each other of any substantial changes to the taxation and related information gathering measures covered by this Agreement.

TEKST. Agreement between the Kingdom of the Netherlands, in respect of the Netherlands Antilles, and the Kingdom Republic of Denmark Iceland for the exchange of information with respect to taxes 1. The competent authorities of the Contracting Parties shall provide assistance through exchange of information that is foreseeably relevant to the administration and enforcement of the domestic laws of the Con- tracting Parties concerning taxes covered by this Agreement. Such infor- mation shall include information that is foreseeably relevant to the deter- mination, assessment and collection of such taxes, the recovery and enforcement of tax claims, or the investigation or prosecution of tax matters. Information shall be exchanged in accordance with the provi- sions of this Agreement and shall be treated as confidential in the man- ner provided in Article 8. The rights and safeguards secured to persons by the laws or administrative practice of the Requested Party remain applicable to the extent that they do not unduly prevent or delay effec- tive exchange of information. 2. As regards the Kingdom of the Netherlands, this Agreement shall apply only to the Netherlands Antilles. A Requested Party is not obligated to provide information which is neither held by its authorities nor in the possession or control of persons who are within its territorial jurisdiction. 1. The taxes which are the subject of this Agreement are: a) in the Netherlands Antilles: – : (i) the income tax (inkomstenbelasting); – ; (ii) the wages tax (loonbelasting); – ; (iii) the profit tax (winstbelasting); – ; (iv) the surtaxes on the income and profit tax (opcenten op de inkomsten- en winstbelasting); b) in Denmark: – Iceland: (i) the income tax taxes to the State (indkomstskatten til statentekjuskattar ríkissjóWs); – and (ii) the income tax to the municipalities (den kommunale indkom- stskatútsvar til sveitarféla- ganna). 2. This Agreement shall also apply to any identical taxes imposed after the date of signature of this Agreement in addition to or in place of the existing taxes. This Agreement shall also apply to any substantially similar taxes imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes if the competent authorities of the Contracting Parties so agree. Furthermore, the taxes covered may be expanded or modified by mutual agreement of the Contracting Par- ties in the form of an exchange of letters. The competent authorities of the Contracting Parties shall notify each other of any substantial changes to the taxation and related information gathering measures covered by this Agreement.

TEKST. Agreement between the Kingdom of the Netherlands, in respect of the Netherlands AntillesAruba, and the Kingdom Government of Denmark Iceland for the exchange of information with respect to taxes 1. The competent authorities of the Contracting Parties shall provide assistance through exchange of information that is foreseeably relevant to the administration and enforcement of the domestic laws of the Con- tracting Parties concerning taxes covered by this Agreement. Such infor- mation shall include information that is foreseeably relevant to the deter- mination, assessment and collection of such taxes, the recovery and enforcement of tax claims, or the investigation or prosecution of tax matters. Information shall be exchanged in accordance with the provi- sions of this Agreement and shall be treated as confidential in the man- ner provided in Article 89. The rights and safeguards secured to persons by the laws or administrative practice of the Requested Party remain applicable to the extent that they do not unduly prevent or delay effec- tive exchange of information. 2. As regards the Kingdom of the Netherlands, this Agreement shall apply only to the Netherlands AntillesAruba. A Requested Party is not obligated to provide information which is neither held by its authorities nor in the possession or control of persons who are within its territorial jurisdiction. 1. The taxes which are the subject of this Agreement are: a) in the Netherlands Antilles: – Iceland: (i) the income tax taxes to the state (inkomstenbelastingtekjuskattar ríkissjóWs); – the wages tax and (loonbelasting); – the profit tax (winstbelasting); – the surtaxes on the income and profit tax (opcenten op de inkomsten- en winstbelasting); bii) in Denmark: – the income tax to the State (indkomstskatten til staten); – the income tax to the municipalities (den kommunale indkom- stskatútsvar til sveitarféla- ganna). b) in Aruba: (i) the income tax (inkomstenbelasting); (ii) the wage tax (loonbelasting); (iii) the profit tax (winstbelasting); (iv) the dividend withholding tax (dividendbelasting). 2. This Agreement shall also apply to any identical taxes imposed after the date of signature of this Agreement in addition to or in place of the existing taxes. This Agreement shall also apply to any substantially similar taxes imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes if the competent authorities of the Contracting Parties so agree. Furthermore, the taxes covered may be expanded or modified by mutual agreement of the Contracting Par- ties in the form of an exchange of letters. The competent authorities of the Contracting Parties shall notify each other of any substantial changes to the taxation and related information gathering measures covered by this Agreement.