BWBV0004057
Geldig vanaf 17-08-2011
Artikel 11
Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Aruba, en de Regering van Australië inzake de toewijzing van heffingsrechten met betrekking tot bepaalde inkomsten van natuurlijke personen en tot het vaststellen van een procedure voor onderling overleg ter zake van wijzigingen van verrekenprijzen
1. This Agreement shall continue in effect indefinitely, but either of the Parties may, give to the other Party through the diplomatic channel written notice of termination.
2. Such termination shall become effective:
a) in respect of Australian tax, in the year of income beginning on or after 1 July in the calendar year next following that in which the notice of termination is given;
b) in respect of Aruban tax, for any year of income beginning on or after 1 January in the calendar year next following that in which the notice of termination is given.
3. Notwithstanding the provisions of paragraph 1 or 2, this Agreement shall, on receipt through the diplomatic channel of written notice of termination of the Agreement on the Exchange of Information with Respect to Taxes between the Parties, terminate and cease to be effective on the first day of the month following the expiration of a period of 6 months after the date of receipt of such notice.
2. Such termination shall become effective:
a) in respect of Australian tax, in the year of income beginning on or after 1 July in the calendar year next following that in which the notice of termination is given;
b) in respect of Aruban tax, for any year of income beginning on or after 1 January in the calendar year next following that in which the notice of termination is given.
3. Notwithstanding the provisions of paragraph 1 or 2, this Agreement shall, on receipt through the diplomatic channel of written notice of termination of the Agreement on the Exchange of Information with Respect to Taxes between the Parties, terminate and cease to be effective on the first day of the month following the expiration of a period of 6 months after the date of receipt of such notice.
- Citeren als
- Art. 11
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0004057
- Officiële bron
- wetten.overheid.nl