BWBV0001355
Geldig vanaf 27-12-1998
Artikel 31
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek IJsland tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen
1. The Governments of the Contracting States shall notify each other that the constitutional requirements for the entry into force of this Convention have been complied with.
2. The Convention shall enter into force thirty days after the date of the later of the notifications referred to in paragraph 1 and its provisions shall have effect in both Contracting States:
a) in respect of taxes withheld at source, on income derived on or after 1 January in the calendar year next following the year in which the Convention has entered into force;
b) in respect of other taxes on income, and taxes on capital, for taxes chargeable for any tax year beginning on or after 1 January in the calendar year next following the year in which the Convention has entered into force.
2. The Convention shall enter into force thirty days after the date of the later of the notifications referred to in paragraph 1 and its provisions shall have effect in both Contracting States:
a) in respect of taxes withheld at source, on income derived on or after 1 January in the calendar year next following the year in which the Convention has entered into force;
b) in respect of other taxes on income, and taxes on capital, for taxes chargeable for any tax year beginning on or after 1 January in the calendar year next following the year in which the Convention has entered into force.
- Citeren als
- Art. 31
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001355
- Officiële bron
- wetten.overheid.nl