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2014-11-04 | BWBV0001961 | Verdrag tussen de Regering van het Koninkrijk der Nederlanden, ten behoeve van de Nederlandse Antillen, en de Regering van de Verenigde Staten van Amerika inzake de uitwisseling van gegevens met betrekking tot belastingen

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@ -20,7 +20,7 @@ citeertitel: Verdrag tussen de Regering van het Koninkrijk der Nederlanden, ten
**2.** Information shall be exchanged to fulfill the purpose of this Agreement without regard to whether the person to whom the information relates is, or whether the information is held by, a resident or national of a Contracting State, provided that the information is present within the territory, or in the possession or control of a person subject to the jurisdiction, of the requested State.
**3.** As regards the Kingdom of the Netherlands, this Agreement shall apply only to the Netherlands Antilles.
**3.** As regards the Kingdom of the Netherlands, this Agreement shall apply only to Curaçao, Sint Maarten and the Caribbean part of the Netherlands.
### Artikel 2
@ -29,7 +29,7 @@ citeertitel: Verdrag tussen de Regering van het Koninkrijk der Nederlanden, ten
This Agreement shall apply to the following taxes imposed by or on behalf of a Contracting State:
a) in the case of the United States of America, all federal taxes;
b) in the case of the Netherlands Antilles, the following taxes: the income tax (inkomstenbelasting), the wages tax (loonbelasting), the profit tax (winstbelasting) and the surtaxes on the income and profit taxes (hereinafter referred to as ``Netherlands Antilles taxes").
b) in the case of Curaçao, Sint Maarten and the Caribbean part of the Netherlands, the following taxes: the income tax (inkomstenbelasting), the wages tax (loonbelasting), the profit tax (winstbelasting) and the surtaxes on the income and profit taxes (hereinafter referred to as “Curaçao, Sint Maarten and the Caribbean part of the Netherlands taxes”).
**2.** This Agreement shall apply also to any identical or substantially similar taxes imposed after the date of signature of the Agreement in addition to or in place of the existing taxes. The competent authority of each Contracting State shall notify the other of changes in laws which may affect the obligations of that State pursuant to this Agreement.
@ -46,12 +46,16 @@ In this Agreement, unless otherwise defined:
a) The term ``competent authority" means:
(i) in the case of the United States of America, the Secretary of the Treasury or his delegate; and
(ii) in the case of the Netherlands Antilles, the Minister of Finance or his authorized representative;
b) The term ``Contracting State" means the United States or the Kingdom of the Netherlands in respect of the Netherlands Antilles as the context requires;
(ii) in the case of “Curaçao, Sint Maarten and the Caribbean part of the Netherlands”, as the context requires, either:
a. the Minister of Finance of Curaçao or his/her authorized representative; or
b. the Minister of Finance of Sint Maarten or his/her authorized representative; or
c. the Minister of Finance of the Netherlands or his/her authorized representative;
b) The term ``Contracting State" means the United States or the Kingdom of the Netherlands in respect of Curaçao, Sint Maarten and the Caribbean part of the Netherlands as the context requires;
c) The term ``national" means:
(i) in the case of the United States, any United States citizen and any legal person, partnership, corporation, trust, estate, association, or other entity deriving its status as such from the laws in force in the United States; and
(ii) in the case of the Netherlands Antilles, an individual who has Dutch nationality and who would be eligible to vote in the Netherlands Antilles if he were of age and present in the Netherlands Antilles, provided however, if an individual is not present in the Netherlands Antilles, he must have either been born in the Netherlands Antilles or have been resident thereof for at least five years;
(ii) in the case of Curaçao, Sint Maarten or the Caribbean part of the Netherlands, an individual who has Dutch nationality and who would be eligible to vote in Curaçao, Sint Maarten or the Caribbean part of the Netherlands if he were of age and present in Curaçao, Sint Maarten or the Caribbean part of the Netherlands, provided however, if an individual is not present in Curaçao, Sint Maarten or the Caribbean part of the Netherlands, he must have either been born in Curaçao, Sint Maarten or the Caribbean part of the Netherlands or have been resident thereof for at least five years;
d) The term ``person" includes an individual and a partnership, corporation, trust, estate, association or other legal entity;
e) The term ``tax" means any tax to which the Agreement applies;
f) The term ``information" means any fact or statement, in any form whatever, that may be relevant or material to tax administration and enforcement, including (but not limited to):
@ -104,7 +108,7 @@ a) to carry out administrative measures at variance with the laws and administra
b) to supply particular items of information which are not obtainable under the laws or in the normal course of the administration of that State or of the other Contracting State;
c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process;
d) to supply information, the disclosure of which would be contrary to public policy;
e) to supply information requested by the applicant State to administer or enforce a provision of the tax law of the applicant State, or any requirement connected therewith, which discriminates against a national of the requested State. A provision of tax law, or connected requirement, will be considered to be discriminatory against a national of the requested State if it is more burdensome with respect to a national of the requested State than with respect to a national of the applicant State in the same circumstances. For purposes of the preceding sentence, a national of the applicant State who is subject to tax on worldwide income is not in the same circumstances as a national of the requested State who is not subject to tax on worldwide income. The provisions of this subparagraph shall not be construed so as to prevent the exchange of information with respect to the taxes imposed by the United States on branch profits or on the premium income of nonresident insurers or foreign insurance companies or on any similar such taxes imposed by the Netherlands Antilles in the future;
e) to supply information requested by the applicant State to administer or enforce a provision of the tax law of the applicant State, or any requirement connected therewith, which discriminates against a national of the requested State. A provision of tax law, or connected requirement, will be considered to be discriminatory against a national of the requested State if it is more burdensome with respect to a national of the requested State than with respect to a national of the applicant State in the same circumstances. For purposes of the preceding sentence, a national of the applicant State who is subject to tax on worldwide income is not in the same circumstances as a national of the requested State who is not subject to tax on worldwide income. The provisions of this subparagraph shall not be construed so as to prevent the exchange of information with respect to the taxes imposed by the United States on branch profits or on the premium income of nonresident insurers or foreign insurance companies or on any similar such taxes imposed by Curaçao, Sint Maarten and the Caribbean part of the Netherlands in the future;
f) notwithstanding subparagraphs a) through e) of this paragraph, the requested State shall have the authority to obtain and provide, through its competent authority, information held by financial institutions, nominees, or persons acting in agency or fiduciary capacity (not including information that would reveal confidential communications between a client and an attorney, solicitor or other legal representative where the client seeks legal advice), or information respecting ownership interests in a person.
**5.** Except as provided in paragraph 4, the provisions of the preceding paragraphs shall be construed so as to impose on a Contracting State the obligation to use all legal means and its best efforts to execute a request. A Contracting State may, in its discretion, take measures to obtain and transmit to the other State information which, pursuant to paragraph 4, it has no obligation to transmit.