BWBV0005564
Geldig vanaf 01-06-2012
Artikel 14
Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Aruba, en Canada inzake de uitwisseling van informatie betreffende belastingzaken
1. Each of the Contracting Parties shall notify the other in writing through diplomatic channels of the completion of the internal procedures for the entry into force of this Agreement.
2. This Agreement shall enter into force on the first day of the second month after the date of the later of the notifications referred to in paragraph 1. Upon entry into force, it shall have effect:
a) for tax matters involving intentional conduct which is liable to prosecution under the criminal laws of the Applicant Party (irrespective of whether contained in the tax laws, the criminal code or other statutes), on that date; 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.
2. This Agreement shall enter into force on the first day of the second month after the date of the later of the notifications referred to in paragraph 1. Upon entry into force, it shall have effect:
a) for tax matters involving intentional conduct which is liable to prosecution under the criminal laws of the Applicant Party (irrespective of whether contained in the tax laws, the criminal code or other statutes), on that date; 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. 14
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0005564
- Officiële bron
- wetten.overheid.nl