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Agreement between the Government of the Republic of Finland and the Government of Saint Christopher (Saint Kitts) and Nevis concerning information on tax matters

Agreement between the Government of the Republic of Finland and the Government of Saint Christopher (Saint Kitts) and Nevis concerning information on tax matters (SopS 96–97/2011)

The Government of the Republic of Finland and the Government of Saint Christopher (Saint Kitts) and Nevis, desiring to conclude an Agreement concerning information on tax matters,

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 rights and safeguards secured to persons by the laws or administrative practice of the requested Party remain applicable to the extent that they do not unduly prevent or delay 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 taxes which are subject of this Agreement are ta...

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Edilex on Suomen johtava ammattilaisten lakitietopalvelu. Edilex sisältää Suomen laajimman ajantasaisen säädöstietokannan erinomaisin linkityksin oikeustapauksiin, esitöihin ja muihin oikeudellisiin aineistoihin sekä juridisen uutispalvelun. Lakikanava-seurantapalvelussa voit valita aihealueet ja aineistot, joita haluat seurata päivittäin.

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