BWBV0006687
Artikel 13
Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Aruba, en de Bondsrepubliek Duitsland inzake de uitwisseling van informatie betreffende belastingen, met inbegrip van strafrechtelijke belastingzaken
1. This Agreement shall be ratified and the instruments of ratification shall be exchanged as soon as possible.
2. This Agreement shall enter into force on the first day of the second month after the exchange of the instruments of ratification and its provisions shall have effect in both Contracting Parties:
a) for criminal tax matters for any taxable period; and
b) for all other matters covered in Article 1 for 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 exchange of the instruments of ratification and its provisions shall have effect in both Contracting Parties:
a) for criminal tax matters for any taxable period; and
b) for all other matters covered in Article 1 for 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. 13
- Status
- Geldend recht
- Identificatie
- BWBV0006687
- Officiële bron
- wetten.overheid.nl