BWBV0006535
Artikel 31
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Kenia tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
1. This Convention shall remain in force indefinitely. Either Contracting State may terminate the Convention through diplomatic channels, by giving to the other Contracting State written notice of termination not later than 30th June of any calendar year starting five years after the year in which the Convention entered into force.
2. In such event the Convention shall cease to have effect:
a) in the Netherlands: on income for the taxable year or period beginning on or after the first day of January next following the calendar year in which such notice is given;
b) in Kenya: (i) with regard to taxes withheld at source, on amounts paid or accrued after the end of the calendar year in which such notice is given; and
(ii) with regard to other taxes, on income arising for years of income beginning after the end of the calendar year in which such notice is given.
(i) with regard to taxes withheld at source, on amounts paid or accrued after the end of the calendar year in which such notice is given; and
(ii) with regard to other taxes, on income arising for years of income beginning after the end of the calendar year in which such notice is given.
2. In such event the Convention shall cease to have effect:
a) in the Netherlands: on income for the taxable year or period beginning on or after the first day of January next following the calendar year in which such notice is given;
b) in Kenya: (i) with regard to taxes withheld at source, on amounts paid or accrued after the end of the calendar year in which such notice is given; and
(ii) with regard to other taxes, on income arising for years of income beginning after the end of the calendar year in which such notice is given.
(i) with regard to taxes withheld at source, on amounts paid or accrued after the end of the calendar year in which such notice is given; and
(ii) with regard to other taxes, on income arising for years of income beginning after the end of the calendar year in which such notice is given.
- Citeren als
- Art. 31
- Status
- Geldend recht
- Identificatie
- BWBV0006535
- Officiële bron
- wetten.overheid.nl