BWBV0001423
Geldig vanaf 11-08-2000
Artikel 33
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Portugal 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. This Convention shall enter into force on the thirtieth day after the date on which diplomatic notes indicating the completion of internal legal procedures necessary in each Contracting State for the entry into force of this Convention have been exchanged.
2. This Convention shall apply:
a) in Portugal: (i) in respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January of the year next following the year in which this Convention enters into force;
(ii) in respect of other taxes, as to income arising in the fiscal year beginning on or after the first day of January of the year next following the year in which this Convention enters into force;
(i) in respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January of the year next following the year in which this Convention enters into force;
(ii) in respect of other taxes, as to income arising in the fiscal year beginning on or after the first day of January of the year next following the year in which this Convention enters into force;
b) in the Netherlands: (i) in respect of taxes withheld at source, on income derived on or after the first day of January in the calendar year next following the year in which this Convention enters into force;
(ii) in respect of other taxes, to taxes chargeable for any taxable year or period beginning on or after the first day of January in the calendar year next following the year in which this Convention enters into force.
(i) in respect of taxes withheld at source, on income derived on or after the first day of January in the calendar year next following the year in which this Convention enters into force;
(ii) in respect of other taxes, to taxes chargeable for any taxable year or period beginning on or after the first day of January in the calendar year next following the year in which this Convention enters into force.
2. This Convention shall apply:
a) in Portugal: (i) in respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January of the year next following the year in which this Convention enters into force;
(ii) in respect of other taxes, as to income arising in the fiscal year beginning on or after the first day of January of the year next following the year in which this Convention enters into force;
(i) in respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January of the year next following the year in which this Convention enters into force;
(ii) in respect of other taxes, as to income arising in the fiscal year beginning on or after the first day of January of the year next following the year in which this Convention enters into force;
b) in the Netherlands: (i) in respect of taxes withheld at source, on income derived on or after the first day of January in the calendar year next following the year in which this Convention enters into force;
(ii) in respect of other taxes, to taxes chargeable for any taxable year or period beginning on or after the first day of January in the calendar year next following the year in which this Convention enters into force.
(i) in respect of taxes withheld at source, on income derived on or after the first day of January in the calendar year next following the year in which this Convention enters into force;
(ii) in respect of other taxes, to taxes chargeable for any taxable year or period beginning on or after the first day of January in the calendar year next following the year in which this Convention enters into force.
- Citeren als
- Art. 33
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001423
- Officiële bron
- wetten.overheid.nl