BWBV0001423
Geldig vanaf 11-08-2000
Artikel 34
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
This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention, through diplomatic channel, by giving a notice specifying the year of termination at least six months before 31st December of the year so specified in the said notice. A notice may only be given after the expiration of a period of five years from the date on which the Convention enters into force. In such event, the Convention shall cease to have effect:
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 that specified in the said notice of termination;
(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 that specified in the said notice of termination;
(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 that specified in the said notice of termination;
(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 that specified in the said notice of termination;
b) in the Netherlands: (i) in respect of taxes withheld at source, on income derived on or after the first day of January of the year next following that specified in the said notice of termination;
(ii) in respect of other taxes, to taxes chargeable for any taxable year or period beginning on or after the first day of January of the year next following that specified in the said notice of termination.
(i) in respect of taxes withheld at source, on income derived on or after the first day of January of the year next following that specified in the said notice of termination;
(ii) in respect of other taxes, to taxes chargeable for any taxable year or period beginning on or after the first day of January of the year next following that specified in the said notice of termination.
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 that specified in the said notice of termination;
(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 that specified in the said notice of termination;
(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 that specified in the said notice of termination;
(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 that specified in the said notice of termination;
b) in the Netherlands: (i) in respect of taxes withheld at source, on income derived on or after the first day of January of the year next following that specified in the said notice of termination;
(ii) in respect of other taxes, to taxes chargeable for any taxable year or period beginning on or after the first day of January of the year next following that specified in the said notice of termination.
(i) in respect of taxes withheld at source, on income derived on or after the first day of January of the year next following that specified in the said notice of termination;
(ii) in respect of other taxes, to taxes chargeable for any taxable year or period beginning on or after the first day of January of the year next following that specified in the said notice of termination.
- Citeren als
- Art. 34
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001423
- Officiële bron
- wetten.overheid.nl