Title: wetten.nl - Regeling - Besluit bekendmaking intensivering spontane inlichtingenuitwisseling m.b.t. grensoverschrijdende belastingafspraken met en beslissingen van belastingdiensten - BWBR0036880

Source: https://wetten.overheid.nl/BWBR0036880/

Content:
{"title": "wetten.nl - Regeling - Besluit bekendmaking intensivering spontane inlichtingenuitwisseling m.b.t. grensoverschrijdende belastingafspraken met en beslissingen van belastingdiensten - BWBR0036880", "content": "Besluit bekendmaking van het op 14 juli 2015 tussen de Ministers van Financi\u00ebn van\n                                    Duitsland en Nederland gesloten Memorandum van Overeenstemming inzake de intensivering\n                                    van de spontane inlichtingenuitwisseling m.b.t. grensoverschrijdende belastingafspraken\n                                    met en beslissingen van de belastingdiensten\n\nDe Staatssecretaris van Financi\u00ebn maakt het volgende bekend.\n\nDit besluit bevat een bekendmaking van het op 14 juli 2015 tussen de ministers van\n                                       Financi\u00ebn van Duitsland en Nederland gesloten Memorandum van Overeenstemming inzake\n                                       de intensivering van de spontane inlichtingenuitwisseling m.b.t. grensoverschrijdende\n                                       belastingafspraken met en beslissingen van de belastingdiensten. Het Memorandum heeft\n                                       betrekking op de spontane uitwisseling van de volgende informatie:\n\n\u2022 \nUnilaterale advance pricing agreements (APA\u2019s) en beslissingen,\n\n\u2022 \nBilaterale of multilaterale APA\u2019s en beslissingen in geval de andere Staat geen partij\n                                             is bij deze overeenkomst of beslissing,\n\n\u2022 \nAndere typen rulings, zoals gedefinieerd door het OESO Forum on Harmful Tax Practices,\n\n\u2022 \nOvereenkomsten en beslissingen betreffende preferenti\u00eble belastingregimes, zoals innovatieboxen.\n\nDe eerste uitwisseling heeft betrekking op het jaar 2015, maar in onderling overleg\n                                       kunnen beide ministeries overeenkomen dat ook informatie wordt uitgewisseld die betrekking\n                                       heeft op voorgaande jaren.\n\nThe Federal Ministry of Finance of Germany and the Ministry of Finance of the Netherlands\n                                       (hereinafter referred to as \u2018the Participants\u2019),\n\nHaving regard to,\n\nThe provisions of Article 9 of the Council Directive number 2011/16/EU of 15 February\n                                       2011 on administrative cooperation in the field of taxation (hereinafter referred\n                                       to as the \u2018Directive\u2019),\n\nThe EU Model Instruction for the spontaneous exchange of cross-border rulings and\n                                       unilateral advance transfer pricing agreements of 2013 (hereinafter referred to as\n                                       \u2018EU Model Instruction\u2019),\n\nThe forthcoming changes in EU legislation on exchange of information,\n\nThe general principle of reciprocity, which both Participants consider as an important\n                                       aspect of their mutual cooperation in the field of taxation,\n\nTheir desire to,\n\nBe as transparent as possible in the field of taxation\n\nIntensify the spontaneous exchange of information regarding all information with a\n                                       potential impact on tax assessment(s) executed in the other participating State.\n\nHave agreed the following:\n\n1 For the application of this Memorandum the competent authorities are:\n\na. In the case of the Federal Republic of Germany the Federal Ministry of Finance or\n                                                   the agency to which it has delegated its powers.\n\nb. In the case of the Netherlands, the Minister of Finance or his authorized representative.\n\n2 The Participants shall inform each other by exchange of letters about the names and\n                                             addresses of the authorized representatives concerned and about any subsequent changes\n                                             in these representatives.\n\n1 The competent authorities of the participating States will provide each other spontaneously\n                                             with information about any agreement or decision of their tax authorities which has\n                                             a potential cross border impact on the tax assessment(s) of the other participating\n                                             State and in particular information about the following agreements and decisions:\n\na. unilateral advance pricing agreements and decisions;\n\nb. bilateral or multilateral advance pricing agreements and decisions if the other participating\n                                                   State is not a party of the bilateral or multilateral agreement or decision,\n\nc. other types of tax rulings as defined by the OECD Forum on Harmful Tax Practices,\n\nd. agreements and decisions regarding preferential tax regimes, e.g. innovation boxes.\n\n2 For the purpose of paragraph 1 letter a. and b. a unilateral, bilateral or multilateral\n                                             advance pricing agreement is any binding agreement or ruling between a taxpayer and\n                                             one or more than one State (or its political sub-divisions or local authorities) that\n                                             determines, in advance of controlled transactions, a set of criteria (e.g. transfer\n                                             pricing method, comparables and appropriate comparable adjustments, critical assumptions\n                                             as to future events) for the determination of the transfer pricing or the transfer\n                                             price itself for those controlled transactions over a fixed period of time. Advance\n                                             pricing agreements as mentioned in this paragraph also include decisions of the tax\n                                             authorities with corresponding contents.\n\n3 The information referred to in paragraph 1 will be forwarded to the competent authority\n                                             of the other State as quickly as possible and no later than one month after it becomes\n                                             available.\n\n4 If it should appear that the provided information is incorrect or incomplete, the\n                                             competent authorities are obliged to contact each other about this as soon as possible.\n\nAny exchange of information shall be either in English or accompanied by an English\n                                       translation of the relevant information.\n\nThis Memorandum does not bind in any way the Participants with respect to the forthcoming\n                                       changes in EU legislation on exchange of information.\n\n1 If necessary, the Participants confer on the way in which the obligations resulting\n                                             from this Memorandum are executed.\n\n2 The information referred to in Article 2 of this Memorandum is provided electronically by using the EU common communication\n                                             network (CCN). In joint consultation both Participants will agree upon the form they\n                                             will use for the information exchange.\n\n3 The information to be exchanged includes, if available, the information as mentioned\n                                             under 5.1 and 5.2 of the EU Model Instruction.\n\n1 This Memorandum is concluded for a period of two years and will take effect from the\n                                             date of signature.\n\n2 This Memorandum will be applicable for the first time to information according to\n                                             Article 2 in the calendar year 2015. In joint consultation both Participants can agree that\n                                             information will be exchanged related to previous years.\n\n3 This Memorandum may be modified at any time by a written agreement between the Participants.\n\n4 The Memorandum may be terminated at any time by written notification by either Participant\n                                             and will remain operative for six months from the date of receiving such notification\n                                             by the other Participant.\n\nThis Memorandum may be referred to as \u2018Memorandum of Understanding between Germany\n                                       and the Netherlands on the intensification of spontaneous exchange of information\n                                       regarding cross-border tax agreements and decisions.\u2019\n\nThis Memorandum will be evaluated two years after the date of commencement, unless\n                                       new EU legislation requires an earlier review. However, questions with regard to this\n                                       Memorandum can be addressed at any time by one of the Participants.\n\nDone on 14 July 2015 in Brussels in duplicate in the English language.\n\nThe Minister of Finance of the Federal Republic of Germany,\n\nW. \nSch\u00e4uble\n\nMinister\n\nJ. Dijsselbloem"}