The Ministry of Finance in the Netherlands published the text of Memorandum of Understanding (MoU) between Iceland and the Netherlands regarding the exchange of information in tax matters.
The MoU was signed by the Netherlands on February 7, 2017 and by Iceland on February 13, 2017. The competent authorities agreed to automatically provide each other with information about:
Requests to allow the presence of tax officials of one State at the execution of an examination on the territory of the other State should be made in special cases. It especially concerns:
Source: Dutch Ministry of Finance
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