BWBV0004161
Geldig vanaf 01-12-2011
Artikel 12
Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Aruba, en de Regering van de Caymaneilanden zoals gemachtigd krachtens de volmacht van 1 september 2009 van het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland inzake de uitwisseling van informatie betreffende belastingen
This Agreement shall enter into force on the first day of the second month after the later of the dates on which each of the Parties has notified the other in writing, of the completion of its necessary internal procedures for entry into force. Upon the date of entry into force, it shall have effect;
a) for criminal tax matters on that date, but only in respect of taxable periods beginning on or after January 1st, 2004 or, where there is no taxable period, all charges to tax arising on or after January 1st, 2004; and
b) for all other matters covered in Article 1 on that date, but only in respect of taxable periods beginning on or after that date or, where there is no taxable period, all charges to tax arising on or after that date.
a) for criminal tax matters on that date, but only in respect of taxable periods beginning on or after January 1st, 2004 or, where there is no taxable period, all charges to tax arising on or after January 1st, 2004; and
b) for all other matters covered in Article 1 on that date, but only in respect of taxable periods beginning on or after that date or, where there is no taxable period, all charges to tax arising on or after that date.
- Citeren als
- Art. 12
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0004161
- Officiële bron
- wetten.overheid.nl