BWBV0001502
Geldig vanaf 23-04-2002
Artikel 30
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Staat Koeweit tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
1. This Agreement shall enter into force on the thirtieth day after the latter of the dates on which the respective Governments have notified each other in writing that the formalities constitutionally required in their respective States have been complied with, and its provisions shall have effect in both Contracting States:
a) in respect of taxes withheld at source, for amounts paid or credited on or after the thirtieth day after the date on which this Agreement has entered into force;
b) in respect of other taxes, for taxable periods beginning on or after the first day of January of the calendar year following that in which this Agreement has entered into force.
2. Notwithstanding the provisions of paragraph 1, a resident of a Contracting State may choose to have the provisions of this Agreement to take effect as from 1 January 2001.
a) in respect of taxes withheld at source, for amounts paid or credited on or after the thirtieth day after the date on which this Agreement has entered into force;
b) in respect of other taxes, for taxable periods beginning on or after the first day of January of the calendar year following that in which this Agreement has entered into force.
2. Notwithstanding the provisions of paragraph 1, a resident of a Contracting State may choose to have the provisions of this Agreement to take effect as from 1 January 2001.
- Citeren als
- Art. 30
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001502
- Officiële bron
- wetten.overheid.nl