BWBV0002531
Geldig vanaf 21-04-1991
Artikel 30
Overeenkomst tussen het Koninkrijk der Nederlanden en de Republiek Zimbabwe 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 Convention shall remain in force until terminated by one of the Contracting Parties. Either Party may terminate this Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year after the expiration of a period of five years from the date of its entry into force. In such event this Convention shall cease to have effect:
a) in the Netherlands: (i) in respect of dividend tax, on dividends payable on or after 1st January in the calendar year next following that in which the ce is given;
(ii) in respect of any other taxes, for any taxable year or period beginning after the end of the calendar year in which the notice is given;
(i) in respect of dividend tax, on dividends payable on or after 1st January in the calendar year next following that in which the ce is given;
(ii) in respect of any other taxes, for any taxable year or period beginning after the end of the calendar year in which the notice is given;
b) in Zimbabwe: (i) in respect of income tax, branch profits tax and capital gains tax, for any year of assessment beginning on or after 1st April in the calendar year next following that in which the notice is given;
(ii) in respect of non-resident shareholders' tax, non-residents' tax on interest, non-residents' tax on fees and non-residents' tax on royalties from the 1st April in the calendar year next following that in which the notice is given.
(i) in respect of income tax, branch profits tax and capital gains tax, for any year of assessment beginning on or after 1st April in the calendar year next following that in which the notice is given;
(ii) in respect of non-resident shareholders' tax, non-residents' tax on interest, non-residents' tax on fees and non-residents' tax on royalties from the 1st April in the calendar year next following that in which the notice is given.
a) in the Netherlands: (i) in respect of dividend tax, on dividends payable on or after 1st January in the calendar year next following that in which the ce is given;
(ii) in respect of any other taxes, for any taxable year or period beginning after the end of the calendar year in which the notice is given;
(i) in respect of dividend tax, on dividends payable on or after 1st January in the calendar year next following that in which the ce is given;
(ii) in respect of any other taxes, for any taxable year or period beginning after the end of the calendar year in which the notice is given;
b) in Zimbabwe: (i) in respect of income tax, branch profits tax and capital gains tax, for any year of assessment beginning on or after 1st April in the calendar year next following that in which the notice is given;
(ii) in respect of non-resident shareholders' tax, non-residents' tax on interest, non-residents' tax on fees and non-residents' tax on royalties from the 1st April in the calendar year next following that in which the notice is given.
(i) in respect of income tax, branch profits tax and capital gains tax, for any year of assessment beginning on or after 1st April in the calendar year next following that in which the notice is given;
(ii) in respect of non-resident shareholders' tax, non-residents' tax on interest, non-residents' tax on fees and non-residents' tax on royalties from the 1st April in the calendar year next following that in which the notice is given.
- Citeren als
- Art. 30
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0002531
- Officiële bron
- wetten.overheid.nl