BWBV0004968
Geldig vanaf 01-12-2011
Artikel 28
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Panama tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
1. The Contracting States shall notify each other in writing of the completion of the internal procedures required in each Contracting State for the entry into force of this Convention.
2. The Convention shall enter into force on the first day of the second month after the date of receipt of the later of the notifications referred to in paragraph 1, and its provisions shall have effect:
a) with respect to withholding taxes, on income derived on or after January 1st of the calendar year following the year in which this Convention enters into force;
b) with respect to income taxes and other taxes (other than withholding taxes), for any tax year beginning on or after January 1st of the calendar year following the year in which this Convention enters into force;
c) with respect to the exchange of information (i) on criminal tax matters on the date of entry into force, but in respect of taxable periods beginning on or after the 1st of January of the year before the entry into force of the Convention;
(ii) on other tax matters on the date of entry into force in respect of taxable periods beginning on or after the 1st of January after the entry into force of the Convention.
(i) on criminal tax matters on the date of entry into force, but in respect of taxable periods beginning on or after the 1st of January of the year before the entry into force of the Convention;
(ii) on other tax matters on the date of entry into force in respect of taxable periods beginning on or after the 1st of January after the entry into force of the Convention.
2. The Convention shall enter into force on the first day of the second month after the date of receipt of the later of the notifications referred to in paragraph 1, and its provisions shall have effect:
a) with respect to withholding taxes, on income derived on or after January 1st of the calendar year following the year in which this Convention enters into force;
b) with respect to income taxes and other taxes (other than withholding taxes), for any tax year beginning on or after January 1st of the calendar year following the year in which this Convention enters into force;
c) with respect to the exchange of information (i) on criminal tax matters on the date of entry into force, but in respect of taxable periods beginning on or after the 1st of January of the year before the entry into force of the Convention;
(ii) on other tax matters on the date of entry into force in respect of taxable periods beginning on or after the 1st of January after the entry into force of the Convention.
(i) on criminal tax matters on the date of entry into force, but in respect of taxable periods beginning on or after the 1st of January of the year before the entry into force of the Convention;
(ii) on other tax matters on the date of entry into force in respect of taxable periods beginning on or after the 1st of January after the entry into force of the Convention.
- Citeren als
- Art. 28
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0004968
- Officiële bron
- wetten.overheid.nl