BWBV0002849
Geldig vanaf 20-11-1991
Artikel 28
Overeenkomst tussen het Koninkrijk der Nederlanden en de Federatieve Republiek Brazilië 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 be ratified and the instruments of ratification shall be exchanged as soon as possible.
2. This Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect for the first time:
a) as respects taxes withheld at source, to amounts paid or credited on or after January 1st of the calendar year immediately following that in which the Convention enters into force;
b) as respects other taxes covered by the Convention, for the taxable year beginning on or after January 1st of the calendar year immediately following that in which the Convention enters into force.
2. This Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect for the first time:
a) as respects taxes withheld at source, to amounts paid or credited on or after January 1st of the calendar year immediately following that in which the Convention enters into force;
b) as respects other taxes covered by the Convention, for the taxable year beginning on or after January 1st of the calendar year immediately following that in which the Convention enters into force.
- Citeren als
- Art. 28
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0002849
- Officiële bron
- wetten.overheid.nl