BWBV0004103
Geldig vanaf 17-04-1981
Artikel 30
Overeenkomst tussen het Koninkrijk der Nederlanden en de Republiek Korea tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
This Convention shall remain in force indefinitely. Either State may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year beginning after the expiration of a period of five years from the date of its entry into force. In such event the Convention shall cease to have effect:
a) with respect to taxes withheld at source, on income credited on or after the first day of January in the calendar year next following the year in which the notice of termination has been given;
b) with respect to other taxes, to taxes chargeable for any taxable year beginning on or after the first day of January of the second calendar year following the year in which the notice of termination has been given.
a) with respect to taxes withheld at source, on income credited on or after the first day of January in the calendar year next following the year in which the notice of termination has been given;
b) with respect to other taxes, to taxes chargeable for any taxable year beginning on or after the first day of January of the second calendar year following the year in which the notice of termination has been given.
- Citeren als
- Art. 30
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0004103
- Officiële bron
- wetten.overheid.nl