BWBV0006356
Geldig vanaf 01-01-2019
Artikel 12
Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Aruba, en het Koninkrijk België inzake de uitwisseling van informatie betreffende belastingen
Each of the Parties shall notify the other in writing through diplomatic channels of the completion of the internal procedures required by its law for the bringing into force of this Agreement. This Agreement shall enter into force on the first day of the second month after receipt of the later of these notifications, and shall have effect:
a) for criminal tax matters on that date; and
b) for all other matters covered in Article 1, in respect of taxable periods beginning on or after January 1 of the year next following the year in which the Agreement entered into force or, where there is no taxable period, in respect of taxes due in respect of taxable events taking place on or after January 1 of the year next following the year in which the Agreement entered into force.
a) for criminal tax matters on that date; and
b) for all other matters covered in Article 1, in respect of taxable periods beginning on or after January 1 of the year next following the year in which the Agreement entered into force or, where there is no taxable period, in respect of taxes due in respect of taxable events taking place on or after January 1 of the year next following the year in which the Agreement entered into force.
- Citeren als
- Art. 12
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0006356
- Officiële bron
- wetten.overheid.nl