BWBV0001723
Geldig vanaf 10-09-2006
Artikel XI
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Uganda tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
Where tax has been levied at source in excess of the amount of tax chargeable under the provisions of Articles 5 and 7, 10, 11 or 12, applications for the refund of the excess amount of tax have to be lodged with the competent authority of the State having levied the tax, within a period of three years after the expiration of the calendar year in which the tax has been levied. The refund shall be given within a six month period from the on which the application was submitted to the competent authority. The six month period may be extended if the Contracting States agree that the necessary documentation has not been presented to the competent authority of the first-mentioned State.
- Citeren als
- Art. XI
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001723
- Officiële bron
- wetten.overheid.nl