http://www.legislation.gov.uk/ukdsi/2005/0110728521/schedule/n2/paragraph/2
The Tax Information Exchange Agreement (Taxes on Income) (Netherlands Antilles) Order 2005
Income tax
Tax
European Union
Capital gains tax
Corporation tax
King's Printer of Acts of Parliament
2011-05-19
INCOME TAX
2005-01-01
The Tax Information Exchange Agreement between the United Kingdom and the Netherlands Antilles is set out in the Schedule to this Order.
AnnexText of Article 7 of Directive 77/799/EEC of the Council of the European Union of 19th December, 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums
2
Paragraph 1 shall not oblige a Member State whose legislation or administrative practice lays down, for domestic purposes, narrower limits than those contained in the provisions of that paragraph, to provide information if the State concerned does not undertake to respect those narrower limits.