Introduction to the Law of Double Taxation Conventions
2. Aufl. 2013
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S. 15715 Exchange of information
15.1 Scope of application of the exchange of information
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DTCs also contain rules regarding the exchange of information. The decisive rule is Art. 26 OECD Model. The rule provides that the competent authorities of the contracting states shall exchange such information as is foreseeably relevant for carrying out the provisions of the applicable DTC or for the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the contracting states, insofar as the taxation thereunder is not contrary to the DTC. According to this “major information clause”, the exchange of information can also include information that relates to domestic law and not only to the DTC itself.
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When applying Arts. 15 and 24 of the Australia-Belgium DTC (Arts. 15 and 23 OECD Model), Belgium can inform Australia of the amount of employment income exempt from taxation in Belgium when the employment of a Belgian resident is exercised for more than 183 days in Australia. In addition, Belgium can ask Australia what an independent company in Australia paid for goods delivered by a company in Belgium with a view to the correct appli...