The Netherlands has published the Memorandum of Understanding (MoU) signed with Kazakhstan on the automatic exchange of information under the Mutual Assistance Convention and the 1996 Dutch-Kazakhstan tax treaty. The MoU was signed by Kazakhstan and the Netherlands on 5 November 2018 and 9 December 2018, respectively, and sets out the scope of information on individuals and legal persons to be exchanged automatically, the timing of exchange, and other related matters.
Under the MoU, both countries agree to automatically exchange information on individuals and legal persons (undertakings) and other bodies with regard to:
The information referred to aforementioned points shall be provided periodically and at least once per calendar year. If possible, the information shall be provided automatically and in any case within six months of the end of the calendar year to which it relates. The information to be exchanged shall contain identification numbers and / or other personal identification details. This relates to information from both Parties.
In order to promote the effectiveness of the exchange of information and to prevent tax evasion, the competent authorities of Kazakhstan and the Netherlands may conduct simultaneous tax investigations in the manner prescribed by the national legislation of the Parties. For this purpose, the competent authority shall consult one and another on the case selected for the simultaneous investigation, providing information that has led to its proposal and other relevant information.
The MOU, which was published January 7 in the Dutch official gazette, entered into force December 9, 2018, and applies to information regarding calendar years beginning on or after January 1, 2018.
Source: Dutch Government
This workshop will not only provide insights into the latest national and international developments in the field of analytics applied by governments, but will also allow for sufficient dialogue amongst participants and presenters alike to share best practices around designing a Tax Risk Management Strategy going forward.
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