BWBV0003112
Geldig vanaf 05-11-2009
Artikel 8
Verdrag tussen het Koninkrijk der Nederlanden en de Staten van Guernsey inzake de toegang tot onderlinge overlegprocedures in verband met winstcorrecties tussen verbonden ondernemingen en de toepassing van de Nederlandse deelnemingsvrijstelling
1. This Agreement shall enter into force 30 days after receipt of written notification by the latter Party of completion of all legal formalities required for entry into force. The Agreement shall apply to proceedings referred to in Article 6, paragraph 1, which are initiated after its entry into force.
2. Notwithstanding paragraph 1 of this Article, the Agreement shall only enter into force when the Agreement between the States of Guernsey and the Kingdom of the Netherlands for the exchange of information relating to tax matters shall have effect for criminal as well as civil tax matters.
2. Notwithstanding paragraph 1 of this Article, the Agreement shall only enter into force when the Agreement between the States of Guernsey and the Kingdom of the Netherlands for the exchange of information relating to tax matters shall have effect for criminal as well as civil tax matters.
- Citeren als
- Art. 8
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0003112
- Officiële bron
- wetten.overheid.nl