BWBV0002712
Geldig vanaf 30-11-2013
Artikel 33
Overeenkomst tussen het Koninkrijk der Nederlanden en het Koninkrijk Noorwegen tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
1. This Convention 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:
a) in respect of withholding tax on dividends derived on or after the first day of January in the calendar year next following that in which this Convention enters into force;
b) in respect of taxes, other than the withholding tax on dividends, for taxable years and periods beginning on or after the first day of January in the calendar year next following that in which this Convention enters into force.
2. The Convention between the Kingdom of Norway and the Kingdom of the Netherlands for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed at The Hague on 22 September 1966, and the Agreement dated 11 January 1929 between the Netherlands and Norway for the reciprocal exemption from income tax, in certain cases, of profits accruing from the business of shipping, shall terminate upon the entry into force of this Convention. However, the provisions of the 1966 Convention shall continue in effect until the provisions of this Convention, in accordance with the provisions of paragraph 1 of this Article, shall have effect.
a) in respect of withholding tax on dividends derived on or after the first day of January in the calendar year next following that in which this Convention enters into force;
b) in respect of taxes, other than the withholding tax on dividends, for taxable years and periods beginning on or after the first day of January in the calendar year next following that in which this Convention enters into force.
2. The Convention between the Kingdom of Norway and the Kingdom of the Netherlands for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed at The Hague on 22 September 1966, and the Agreement dated 11 January 1929 between the Netherlands and Norway for the reciprocal exemption from income tax, in certain cases, of profits accruing from the business of shipping, shall terminate upon the entry into force of this Convention. However, the provisions of the 1966 Convention shall continue in effect until the provisions of this Convention, in accordance with the provisions of paragraph 1 of this Article, shall have effect.
- Citeren als
- Art. 33
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0002712
- Officiële bron
- wetten.overheid.nl