BWBV0006817
Geldig vanaf 29-02-2020
Artikel 31
Verdrag tussen het Koninkrijk der Nederlanden en Ierland tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en vermogenswinsten en het voorkomen van het ontduiken en ontwijken van belasting
This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention at any time after five years from the date on which the Convention enters into force provided that at least six months prior written notice of termination has been received through diplomatic channels.
In such event the Convention shall cease to have effect:
a) in the Netherlands: for taxable years and periods beginning, and taxable events occurring, on or after the first day of January following the date on which the period specified in the said notice of termination expires;
b) in Ireland: (i) as respects income tax, the universal social charge and capital gains tax, for any year of assessment beginning on or after the first day of January following the date on which the period specified in the said notice of termination expires;
(ii) as respects corporation tax, for any financial year beginning on or after the first day of January following the date on which the period specified in the said notice of termination expires.
(i) as respects income tax, the universal social charge and capital gains tax, for any year of assessment beginning on or after the first day of January following the date on which the period specified in the said notice of termination expires;
(ii) as respects corporation tax, for any financial year beginning on or after the first day of January following the date on which the period specified in the said notice of termination expires.
In such event the Convention shall cease to have effect:
a) in the Netherlands: for taxable years and periods beginning, and taxable events occurring, on or after the first day of January following the date on which the period specified in the said notice of termination expires;
b) in Ireland: (i) as respects income tax, the universal social charge and capital gains tax, for any year of assessment beginning on or after the first day of January following the date on which the period specified in the said notice of termination expires;
(ii) as respects corporation tax, for any financial year beginning on or after the first day of January following the date on which the period specified in the said notice of termination expires.
(i) as respects income tax, the universal social charge and capital gains tax, for any year of assessment beginning on or after the first day of January following the date on which the period specified in the said notice of termination expires;
(ii) as respects corporation tax, for any financial year beginning on or after the first day of January following the date on which the period specified in the said notice of termination expires.
- Citeren als
- Art. 31
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0006817
- Officiële bron
- wetten.overheid.nl