6. This Article shall not apply to either of the two Contracting States in order to prevent provisions of its law on the taxation of income arising from the activity of any form of insurance from being in force at any time in the State Party. When the law relating to the taxation of such income in force at the time of signature of this Convention is amended (except on a minor basis), the Contracting Governments shall consult each other to agree to amend this paragraph, if necessary. 1. The competent authorities shall exchange information (i.e. information available under the respective tax laws of the Contracting States) necessary for the implementation of the provisions of this Convention, the fight against fraud or the management of legal provisions, against the tax treatment to which this Convention applies pursuant to Article 2. We have a collection of global double taxation treaties in English (and other languages, if available) to help members ask questions. If you are having trouble finding a contract, please call the application team on +44 (0) 20 7920 8620 or email us at firstname.lastname@example.org. 1. Where a taxable person considers that the action of the competent authority in a Contracting State has resulted or could lead to double taxation contrary to the provisions of this Convention, he shall be entitled to present the facts to the competent authority of the Contracting State in which he is established and is the taxable person`s claim considered reasonable: thus, the competent authority of that State Party shall endeavour to reach an agreement with the competent authority of the other State Party on the prevention of double taxation. Wishing to conclude a second protocol to the Convention between the States Parties, signed at Wellington on 27 October 1976, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (hereinafter referred to as “the Convention”), we can provide, via our specialized tax databases, updated and historical tax rates, comparative tables and country-specific recoveries. We have recent summaries of the most important facts as well as detailed analyses of the tax system in countries around the world that cover corporate taxation, individual taxation, companies and investments.
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