BWBV0002481
Geldig vanaf 09-12-1992
Artikel 30
Overeenkomst tussen het Koninkrijk der Nederlanden en de Federale Republiek Nigeria tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar vermogenswinsten
This Agreement shall continue in force until terminated. Either of the States may through diplomatic channels give written notice of termination at least six months before the end of any calendar year.
In such event the Agreement shall cease to be effective:
a) in respect of withholding tax on income and taxes on capital gains derived by a non-resident, in relation to income and capital gains derived on or after 1st January in the calendar year immediately following that in which the notice of termination is given;
b) in respect of other taxes, in relation to income of any basis period beginning on or after 1st January in the calendar year immediately following that in which the notice of termination is given.
In such event the Agreement shall cease to be effective:
a) in respect of withholding tax on income and taxes on capital gains derived by a non-resident, in relation to income and capital gains derived on or after 1st January in the calendar year immediately following that in which the notice of termination is given;
b) in respect of other taxes, in relation to income of any basis period beginning on or after 1st January in the calendar year immediately following that in which the notice of termination is given.
- Citeren als
- Art. 30
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0002481
- Officiële bron
- wetten.overheid.nl