Law Approving The Agreement Between The Kingdom Of Belgium And The Grenade For The Exchange Of Information In Tax Matters, Done At Brussels On March 15, 2010 And March 18, 2010 (1) (2) (3).

Original Language Title: Loi portant assentiment à l'Accord entre le Royaume de Belgique et la Grenade en vue de l'échange de renseignements en matière fiscale, fait à Bruxelles le 15 mars 2010 et le 18 mars 2010 (1) (2) (3)

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Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2014015250&caller=list&article_lang=F&row_id=100&numero=164&pub_date=2015-12-23&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2015-12-23 Numac: 2014015250 FEDERAL Foreign Affairs, external trade and development COOPERATION PUBLIC SERVICE 5 may 2014. -Law concerning consent to the agreement between the Kingdom of Belgium and the Grenade for the exchange of information in tax matters, done at Brussels on March 15, 2010 and March 18, 2010 (1) (2) (3) PHILIPPE, King of the Belgians, all, present and future, hi.
The Chambers have adopted and we endorse the following: Article 1. This Act regulates a matter referred to in article 77 of the Constitution.
S. 2. the agreement between the Kingdom of Belgium and Grenada for the exchange of information in tax matters, done at Brussels on March 15, 2010 and March 18, 2010, will release its full and complete effect.
Promulgate this Act, order that it self under the seal of the State and published by le Moniteur.
Given to Brussels, may 5, 2014.
PHILIPPE by the King: the Deputy Prime Minister and Minister of Foreign Affairs, D. REYNDERS the Minister of finance, K. GARG sealed with the seal of the State: the Minister of Justice, Ms. A. TURTELBOOM _ Note (1) Senate (www.senate.be): Documents: 5-2297.
Annals of the Senate: 23/01/2014.
House of representatives (www.lachambre.be): Documents: 53-3315.
Full record: 13/03/2014.
(2) see Decree of the Flemish community / the Flemish Region's June 7, 2013 (Moniteur belge of 3 July 2013), the French Community decree of. December 4, 2014 (Moniteur belge of 30 December 2014), Decree of the German-speaking community for September 17, 2013 (Moniteur belge of 9 October 2013), Decree of the Walloon Region from November 13, 2014 (Moniteur belge of 21 November 2014), order of the Brussels-Capital Region from November 7, 2013 (Moniteur belge of 19 November 2013).
(3) date of entry into force: 13 January 2015 (article 13).

AGREEMENT BETWEEN THE KINGDOM OF BELGIUM AND GRENADA FOR THE EXCHANGE OF INFORMATION RELATING TO TAX MATTERS THE GOVERNMENT OF THE KINGDOM OF BELGIUM AND THE GOVERNMENT OF GRENADA, DESIRING to facilitate the exchange of information with respect to taxes.
HAVE AGREED as follows: Article 1 Object and scope of the Agreement 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 Contracting Parties concerning taxes covered by this Agreement.
Such information shall include information that is foreseeably relevant to the determination, 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 provisions of this Agreement and shall be treated as confidential in the manner provided in Article 8.
The requested Party should take all steps to ensure that any rights and safeguards secured to persons by the laws or administrative practices of the requested Party are not applied in a manner that unduly prevents or delays effective exchange of information.
Article 2 Jurisdiction 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.
Article 3 Taxes covered 1. the fees which are the subject of this Agreement are: (a) in respect of Grenada, (i) the Individual Income and Corporate Tax;
(ii) the Income tax on legal entities;
(iii) the Income tax on non-residents;
(iv) the Value added Tax;
(b) in respect of Belgium, (i) the individual income tax;
(ii) the corporate income tax;
(iii) the income tax on legal entities;
(iv) the income tax on non-residents;
(v) the value added tax.
2 This Agreement shall also apply to any identical taxes imposed after the date of signature of the 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 the 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 Parties 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 the Agreement.
Article 4 Definitions 1. For the purposes of this Agreement, unless otherwise defined: a) the term "Contracting Party" means Grenada or Belgium as the context requires;
(b) the term "Grenada" means the State of Grenada; used in a geographical sense, it means the territory of Grenada including the territorial sea and any other area of the sea and air within which the State of Grenada, in accordance with international law, exercises sovereign rights or its jurisdiction;
(c) the term "Belgium" means the Kingdom of Belgium; used in a geographical sense, it means the territory of the Kingdom of Belgium, including the territorial sea and any other area in the sea and in the air within which the Kingdom of Belgium, in accordance with international law, exercises sovereign rights or its jurisdiction;
(d) the term "competent authority" means i) in the case of Grenada, the Minister of Finance or his authorised representative;
(ii) in the case of Belgium, the Minister of Finance or his authorised representative;
(e) the term "person" includes an individual, a company and any other body of persons;
(f) the term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes;
(g) the term "publicly traded company" means any company whose principal class of shares is listed on a recognised stock exchange provided its listed shares can be readily purchased or sold by the public. Shares can be purchased or sold "by the public" if the purchase or sale of shares is not implicitly or explicitly restricted to a limited group of investors;
(h) the term "principal class of shares" means the class or classes of shares representing a majority of the voting power and value of the company;
(i) the term "recognised stock exchange" means any stock exchange agreed upon by the competent authorities of the Contracting Parties;
(j) the term "collective investment fund or scheme" means any pooled investment vehicle, irrespective of legal form. The term "public collective investment fund or scheme" means any collective investment fund or scheme provided the units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed by the public. Units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed "by the" public if the purchase, sale or redemption is not implicitly or explicitly restricted to a limited group of investors;
(k) the term "tax" means any tax to which the Agreement applies;
(l) the term "applicant Party" means the Contracting Party requesting information;
(m) the term "requested Party" means the Contracting Party requested to provide information;
(n) the term "information gathering measures" means laws and administrative or judicial procedures that enable a Contracting Party to obtain and provide the requested information;
(o) the term "information" means any fact, statement or record in any form whatever;
(p) the term "criminal tax matters" means tax matters involving intentional conduct which is liable to prosecution under the criminal laws of the applicant Party;
(q) the term "criminal laws" means all criminal laws designated as such under domestic law irrespective of whether contained in the tax laws, the criminal code or other statutes.
2 As regards the application of this Agreement at any time by a Contracting Party, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that Party, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party.
3. The Commentary to the OECD Model Agreement on Exchange of Information on Tax Matters shall apply to the interpretation of this Agreement where this Agreement is in conformity with the OECD Model Agreement on Exchange of Information on Tax Matters.
Article 5 Exchange of information upon request 1.
The competent authority of the requested Party shall provide upon request information for the purposes referred to in article 1. Such information shall be exchanged without regard to whether the conduct being investigated would constitute a crime under the laws of the requested Party if such conduct occurred in the jurisdiction of the requested Party.
2. if the information in the possession of the competent authority of the requested Party is not sufficient to enable it to comply with the request for information, that Party shall use all relevant information gathering measures to provide the applicant Party with the information requested, notwithstanding that the requested Party may not need such information for its own tax purposes.
3 if specifically requested by the competent authority of an applicant Party, the competent authority of the requested Party shall provide information under this article, to the extent allowable under its domestic laws, in the form of depositions of witnesses and authenticated copies of original records.
(4 Each Contracting Party shall ensure that its competent authority for the purposes specified in article 1 of the Agreement, have the authority to obtain and provide upon request: a) information held by banks, other financial institutions, and any person acting in an agency or fiduciary capacity including nominees and trustees;
(b) information regarding the

ownership of companies, partnerships, trusts, foundations, "Anstalten" and other persons, including, within the constraints of section 2, ownership information on all such persons in an ownership chain;
in the case of trusts, information on settlors, trustees and beneficiaries; and in the case of foundations, information on founders, members of the foundation council and beneficiaries; further, this Agreement does not create an obligation on the Contracting Parties to obtain or provide ownership information with respect to publicly traded companies public or collective investment funds or schemes unless such information can be obtained without giving rise to disproportionate difficulties.
5. The competent authority of the applicant Party shall provide the following information to the competent authority of the requested Party when making a request for information under the Agreement to demonstrate the foreseeable relevance of the information to the request: a) the identity of the person under examination or investigation;
b) a statement of the information sought including its nature and the form in which the applicant Party wishes to receive the information from the requested Party;
(c) the tax purpose for which the information is sought;
(d) grounds for believing that the information requested is held in the requested Party or is in the possession or control of a person within the jurisdiction of the requested Party;
(e) to the extent known, the name and address of any person believed to be in possession of the requested information;
f) a statement that the request is in conformity with this Agreement;
g) a statement that the applicant Party has pursued all means available in its own territory to obtain the information, except those that would give rise to disproportionate difficulties.
6. The competent authority of the requested Party shall forward the requested information as promptly as possible to the applicant Party. To ensure a prompt response, the competent authority of the requested Party shall confirm receipt of a request in writing to the competent authority of the applicant Party and shall notify the competent authority of the applicant Party of deficiencies in the request, if any, within sixty days of the receipt of the request.
If the competent authority of the requested Party has been unable to obtain and provide the information within ninety days of receipt of the request, including if it encounters obstacles in furnishing the information or it refuses to furnish the information, it shall immediately inform the applicant Party, explaining the reason for its inability, the nature of the obstacles or the reasons for its refusal.
Article 6 Tax examinations abroad 1. A Contracting Party may allow representatives of the competent authority of the other Contracting Party to enter the territory of the first-mentioned Party to interview individuals and examine records with the written consent of the persons concerned. The competent authority of the second-mentioned Party shall notify the competent authority of the first-mentioned Party of the time and place of the meeting with the individuals concerned.
2 At the request of the competent authority of one Contracting Party, the competent authority of the other Contracting Party may allow representatives of the competent authority of the first-mentioned Party to be present at the appropriate part of a tax examination in the second-mentioned Party.
3 if the request referred to in paragraph 2 is acceded to, the competent authority of the Contracting Party conducting the examination shall, as soon as possible, notify the competent authority of the other Party about the time and place of the examination, the authority or official designated to carry out the examination and the procedures and conditions required by the first-mentioned Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the Party conducting the examination.
Article 7 Possibility of declining a request 1. The requested Party shall not be required to obtain and to provide information which the competent authority of the requesting Party would not be able to obtain under its own laws or in the normal course of administrative practice in response to a valid request made in similar circumstances from the requested Party under this Agreement. The competent authority of the requested Party may decline to assist where the request is not made in conformity with this Agreement.
2 The provisions of this Agreement shall not impose on a Contracting Party the obligation to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process. Notwithstanding the foregoing, information of the type referred to in article 5, paragraph 4 shall not be treated as such a secret or trade process merely because it meets the criteria in that paragraph.
((3 The provisions of this Agreement shall not impose on a Contracting Party the obligation to obtain or provide information, which would reveal confidential communications between a client and an attorney, solicitor or other admitted legal representative where such communications are: a) produced for the purposes of seeking or providing legal advice, or b) produced for the purposes of use in existing or contemplated legal proceedings.
4. The requested Party may decline a request for information if the disclosure of the information would be contrary to public policy (ordre public).
5 A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed.
6. The requested Party may decline a request for information if the information is requested by the applicant Party to administer or enforce a provision of the tax law of the applicant Party, or any requirement connected therewith, which discriminates against a national of the requested Party as compared with a national of the applicant Party in the same circumstances.
Article 8 Confidentiality 1. Any information received by a Contracting Party under this Agreement shall be treated as confidential and may be disclosed only to persons or authorities (including courts and administrative bodies) in the jurisdiction of the Contracting Party concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by this Agreement. Such persons or authorities shall use such information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
The information may not be disclosed to any other person or entity or authority or any other jurisdiction without the express written consent of the competent authority of the requested Party.
2. In the case of exchange of information in respect of an identified or identifiable individual, the provisions of Chapter 6, in particular the section 199, of the Economic Partnership Agreement between the Cariforum States and the European Community and its Member States of 15 October 2008 shall be applied accordingly.
Article 9 Costs Incidence of costs incurred in providing assistance shall be agreed by the Contracting Parties.
Article 10 Implementation legislation The Contracting Parties shall enact any legislation necessary to comply with, and give effect to, the terms of the Agreement.
Article 11 Other international agreements or arrangements The possibilities of assistance provided by this Agreement do not limit, nor are they limited by, those contained in existing international agreements or other arrangements between the Contracting Parties which relates to co-operation in tax matters.
Article 12 Mutual agreement procedure 1. Where difficulties or doubts arise between the Contracting Parties regarding the implementation or interpretation of the Agreement, the competent authorities shall endeavour to resolve the matter by mutual agreement.
2. In addition to the agreements referred to in paragraph 1, the competent authorities of the Contracting Parties may mutually agree on the procedures to be used under articles 5 and 6.
3. The competent authorities of the Contracting Parties may communicate with each other directly for purposes of reaching agreement under this article.
4. The Contracting Parties may also agree on other forms of dispute resolution.
Article 13 Entry into force This Agreement shall enter into force when each Party has notified the other of the completion of its necessary internal procedures for entry into force. Upon entry into force, it shall have effect: a) for criminal tax matters on that date; and b) for all other matters covered in article 1 on that date, but only in respect of taxable periods beginning on or after that date, gold where there is no. taxable period, all charges to tax arising on or after that date.
Article 14 Termination 1. Either Contracting Party may terminate the Agreement by serving a notice of termination either through diplomatic channels or by letter to the competent authority of the other Contracting Party.
2 Such termination shall become effective on the first day of the month following the expiration of a period of six months after the date of receipt of notice of termination by the other Contracting Party.
3 Following termination of the Agreement the Contracting Parties shall remain bound by the provisions of article 8 with respect to any information obtained under the Agreement.
IN WITNESS WHEREOF the undersigned, being duly authorised thereto, have signed the Agreement.
DONE at Brussels, the 15 th day of March 2010 and the 18 th day of March 2010, in duplicate, in the English language.

AGREEMENT between the Kingdom of Belgium and the Grenade for the exchange of information in tax matters the Government of the Kingdom

OF Belgium and the Government of Grenada, desiring to facilitate the exchange of information in tax matters, have agreed as follows: ARTICLE 1 object and scope of the agreement the competent authorities of the Contracting Parties agree assistance through exchange of information likely to be relevant to the administration and enforcement of the domestic laws of Contracting Parties concerning taxes covered by this agreement.
These information are those foreseeably relevant for the determination, the establishment and collection of these taxes, for recovery and enforcement of tax claims or for investigations or prosecutions in tax matters.
Information is exchanged in accordance with the provisions of this agreement and as confidential treaties as laid down in article 8.
The requested Party shall take all measures to ensure that the rights and protections afforded to persons under the legislative or regulatory provisions or administrative practice of the requested Party are not applied in a manner such that they impede or unduly delay effective exchange of information.
ARTICLE 2 jurisdiction the requested Party has no obligation to provide information which is not held by its authorities or in the possession or under the control of people within its territorial jurisdiction.
ARTICLE 3 taxes covered 1. Taxes covered by this agreement are (a) in relation to Grenada, (i) natural persons and corporations tax;
(ii) the income tax of legal persons;
(iii) the non-resident tax;
(iv) the tax on the value added;
(b) as regards Belgium, (i) the tax of natural persons;
(ii) the corporation tax;
(iii) the income tax of legal persons;
(iv) the non-resident tax;
(v) the value added tax.
2. this agreement applies to any identical taxes which are imposed after the date of signature of the agreement and additional to existing taxes or in place. This agreement also applies to similar taxes which are imposed after the date of signature of the agreement and additional to existing taxes or in place, if agreed by the competent authorities of the Contracting Parties. In addition, taxes covered may be expanded or modified by a mutual agreement between the Contracting Parties, in the form of an exchange of letters. The competent authorities of the Contracting Parties notify each other of any substantial changes to tax measures and related intelligence-gathering measures referred to in the agreement.
ARTICLE 4 Definitions 1. For the purposes of this agreement, unless otherwise defined: a) "Contracting Party" means the Grenade or the Belgium, according to the context.
(b) the term "Grenade" means the State of Grenada; used in a geographical sense, the term means the territory of Grenada, including the territorial sea and maritime zones and the air space over which, in accordance with international law, the State of Grenada exercises sovereign rights or jurisdiction;
(c) the term "Belgium" means the Kingdom of Belgium; used in a geographical sense, means the territory of the Kingdom of Belgium, including the territorial sea and maritime zones and the air space over which, in accordance with international law, the Kingdom of Belgium has sovereign rights or jurisdiction;
(d) 'competent authority' means, i) with respect to Grenada, the Minister of finance or his authorized delegate;
(ii) in relation to the Belgium, the Minister of finance or his authorized delegate;
(e) the term "person" includes an individual, a company and any other group of persons;
(f) the term "company" means any legal person or any entity considered fiscally as a legal person;
(g) the term "company" means any company whose principal class of shares is listed on a recognized stock exchange, the publicly traded shares of the company to be able to be bought or sold easily by the public. The shares can be bought or sold "by the public" If the purchase or the sale of the shares is not implicitly or explicitly restricted to a limited group of investors;
(h) the term "principal class of shares" means the classes of shares representing a majority of the voting rights and of the value of the company;
(i) the term "recognized stock exchange" means any stock exchange determined by mutual agreement by the competent authorities of the Contracting Parties;
(j) 'Fund or collective investment device' means any instrument of Group investment, regardless of its legal form. «Funds or public collective investment device» means any fund or collective investment including shares, shares or other investments device can be easily purchased, sold or redeemed by the public. The units, shares or other investments to the Fund or device may be easily purchased, sold or redeemed "by the public" If the purchase, sale or redemption is not implicitly or explicitly restricted to a limited group of investors;
(k) the term "tax" means any tax that applies this agreement;
(l) the term "Applicant party" means the contracting party requesting the information;
(m) the term "Requested Party" means the contracting party to which the information is sought;
(n) "information gathering measures" means laws and regulatory provisions and administrative or judicial procedures that allow a Contracting Party to obtain and provide the information requested;
(o) the term "information" means any fact, statement or document, regardless of its form;
(p) 'in criminal tax matters"means tax matters involving intentional liable to prosecution under the criminal law of the requesting party;
(q) "criminal law" means any criminal provision described as such in internal law, contained in tax law, criminal law or other laws.
2. for the purposes of this agreement at any time by a Contracting Party, any term or any term which is not defined is, unless the context requires a different interpretation, the meaning attributed to it at that time the law of that party, the meaning given to this term or expression by the tax law of that party prevailing on the meaning attributed to it by the other branches of the law of that party.
3. the commentary on the model agreement on Exchange of information in tax matters to the OECD when applicable for the interpretation of this agreement this agreement is consistent with the model agreement on Exchange of information in tax matters of the OECD.
ARTICLE 5 Exchange of information upon request 1.
The competent authority of the requested Party provides information on application for the purposes referred to in article 1. This information should be exchanged, whether or not the investigation act constituted a criminal offence under the law of the requested party if it had occurred on the territory of that party.
2. If the information in the possession of the competent authority of the requested Party is not sufficient for him to respond to the request for information, this party shall take all appropriate measures of collection of information necessary to provide the information requested, the requesting party even if the requested Party has no need of such information for its own tax purposes.
3. on request of the competent authority of a requesting party, the competent authority of the requested Party provides the information referred to in this article, insofar as its law permits, in the form of depositions of witnesses and certified copies of original documents.
(4 each Contracting Party shall ensure that its competent authority has the right, for the purposes referred to in article 1 of the agreement, to obtain and provide, on request: a) information held by banks, other financial institutions, and any person acting as an agent or trustee;
b) information regarding the ownership of companies, partnerships, trusts (trusts), foundations, "Anstalten" and other persons, including, within the limits of article 2, information concerning all these people when they are part of a chain of ownership; ownership in the case of a trust (trust), information on the constituents (settlors), Trustees (trustees) and beneficiaries and, in the case of a Foundation, information on the founders, the members of the Board of the Foundation and beneficiaries. In addition, this agreement does not oblige Contracting Parties to obtain or provide information concerning listed companies ownership or of funds or public collective investment schemes, unless such information can be obtained without giving rise to disproportionate difficulties.
5. the competent authority of the requesting party provides the following information to the competent authority of the requested Party when submitting a request for information under the agreement, in order to demonstrate the likely relevance of the requested information:

(a) the identity of the person being the object of a control or a survey;
b) the particulars of the information sought including its nature and the form in which the applicant wishes to receive the information from the requested Party;
c) the tax purpose in which the information is requested;
(d) the reasons which suggest that the information requested is held in the requested Party or is in the possession or under the control of a person within the jurisdiction of the requested Party;
e) insofar as they are known, the name and address of any person who he has reason to believe that it is in possession of the requested information;
(f) a statement that the application is consistent with this agreement;
(g) a statement that the requesting party has used to get information all means available in its own territory, except those that would give rise to difficulties disproport LLS.
6. the competent authority of the requested party passes as quickly as possible to the applicant the information requested. To ensure an answer fast, the competent authority of the requested party acknowledges receipt of the written request to the competent authority of the requesting party and, within sixty days of receipt of the application, shall inform the authority of any deficiencies in the application.
If the competent authority of the requested party could obtain and provide the information within ninety days of receipt of the application, including where she encounters obstacles to provide information or refuses to provide the information, it shall immediately inform the requesting party, stating the reasons for the inability in which it finds itself to provide the information the nature of the obstacles or the reasons for his refusal.
ARTICLE 6 fiscal controls abroad 1. A Contracting Party may allow representatives of the competent authority of the other Contracting Party to enter its territory to interview individuals and examine documents, with the consent written persons concerned. The competent authority of the party mentioned in the second place made known to the competent authority of the first-mentioned party the date and place of the meeting with concerned individuals.
2. at the request of the competent authority of a Contracting Party, the competent authority of the other Contracting Party may allow representatives of the competent authority of the first part to attend the appropriate phase of a tax audit in the second part.
3. If the request referred to in paragraph 2 is accepted, the competent authority of the Contracting Party which leads the control is know as soon as possible to the competent authority of the other party the date instead of the control, authority or official designated to lead the control procedures and conditions required by the first part for the conduct of the control. Any decision relating to the conduct of fiscal control is taken by the party which leads the control.
ARTICLE 7 possibility of declining a request 1. The requested Party is not required to obtain and provide information which the competent authority of the requesting party could obtain under its own right or in the normal course of its administrative practices in response to a valid request under similar circumstances by the party required under this agreement.
The competent authority of the requested Party may refuse assistance if the request is not submitted in accordance with this agreement.
2. the provisions of this agreement do not oblige a Contracting Party to provide information that would reveal a trade secret, industrial or professional or trade process. Notwithstanding the foregoing, information of the type referred to in article 5, paragraph 4 is not treated as such a secret or trade process from the simple fact that they fulfil the criteria laid down in this paragraph.
((3. the provisions of this agreement require not a Contracting Party to obtain or provide information that would disclose confidential communications between a client and a lawyer or another legal representative approved when these communications: a) were intended to ask for or provide legal advice, or b) are intended to be used in ongoing legal proceedings or contemplated.
4. the requested Party may deny a request for information if the disclosure of information is contrary to public order.
5. a request for information may be refused on the ground that the tax claim that the subject of the application is disputed.
6. the part required may reject a request for information if the information is requested by the applicant to apply or enforce a provision of the tax legislation of the requesting party - or any obligation thereto - which is discriminatory against a national of the requested party to a national of the requesting party in the same circumstances.
ARTICLE 8 confidentiality 1.
Any information received by a Contracting Party under this agreement is kept confidential and may be disclosed only to persons or authorities (including courts and administrative bodies) within the jurisdiction of that contracting party affected by the establishment, collection, recovery or enforcement of the taxes covered by this agreement, or by the prosecution or appeal decisions relating to these taxes. These persons or authorities may use this information for these purposes only.
They can be reported at public hearings in courts or in judicial decisions. The information may be disclosed to any other person, entity or authority or any other foreign authority without written permission express of the competent authority of the requested Party.
2. where the exchange of information concerning an identified or identifiable natural person, the provisions of Chapter 6, in particular article 199 of the economic partnership agreement of October 15, 2008 between the Cariforum States, on the one hand, and the community and its States members, on the other hand, are applied accordingly.
ARTICLE 9 costs the distribution of expenses incurred for assistance is determined by mutual agreement by the Contracting Parties.
ARTICLE 10 implementing Contracting Parties adopt any legislation necessary to comply with the agreement and give it effect.
ARTICLE 11 other international agreements and arrangements the possibilities of assistance provided by this agreement do not limit and are not limited by those arising every agreements or other international arrangements in force between the Contracting Parties relating to cooperation in tax matters.
ARTICLE 12 mutual agreement Procedure 1.
In case of difficulties or doubts between the Contracting Parties regarding the implementation or interpretation of the agreement, the competent authorities shall endeavour to settle the question by mutual agreement.
2. addition the agreements referred to in paragraph 1, the competent authorities of the Contracting Parties may determine by mutual agreement procedures pursuant to articles 5 and 6.
3. the competent authorities of the Contracting Parties may communicate with each other directly when they are looking for an agreement pursuant to this section.
4. the Contracting Parties may also agree to other forms of dispute resolution.
ARTICLE 13 entry into force this Agreement shall enter into force when each of the Parties has notified to the other the completion of its internal procedures necessary for the entry into force. Upon the entry into force, it will take effect: a) in criminal tax matters on that date; and (b) for all other matters covered in article 1, at this time, but only as regards the taxable periods commencing from that date or, in the absence of taxable period, all taxation taking birth from that date.
ARTICLE 14 denunciation 1.
Each Contracting Party may denounce this agreement by notifying the denunciation by diplomacy or by letter to the competent authority of the other Contracting Party.
2. Such denunciation shall take effect on the first day of the month following the expiration of a period of six months from the date of receipt of the notification of denunciation by the other Contracting Party.
3. after the termination of the agreement, the Contracting Parties shall remain bound by the provisions of article 8 to all information obtained in implementation of the agreement.
IN witness whereof the undersigned, being duly authorized, have signed the agreement.
DONE at Brussels, 15 March 2010 and March 18, 2010, in duplicate, in the English language.