BWBV0006823
Artikel 29
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Irak tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontgaan en ontwijken van belasting
This Convention shall remain in force until terminated by a Contracting State. A Contracting State may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year after the expiration of a period of five years from the date of its entry into force.
In such event the Convention shall cease to have effect for taxable years and periods beginning, and taxable events occurring, after the end of the calendar year in which the notice of termination has been given if the notice has been given in the first six months of a calendar year. If a notice has been given in the last six months of a calendar year, the Convention shall cease to have effect for taxable years and periods beginning, and taxable events occurring, after the end of the calendar year following the calendar year in which the notice of the termination has been given.
Notice of termination shall be regarded as having been given by a Contracting State on the date of receipt of such notice by the other Contracting State.
In such event the Convention shall cease to have effect for taxable years and periods beginning, and taxable events occurring, after the end of the calendar year in which the notice of termination has been given if the notice has been given in the first six months of a calendar year. If a notice has been given in the last six months of a calendar year, the Convention shall cease to have effect for taxable years and periods beginning, and taxable events occurring, after the end of the calendar year following the calendar year in which the notice of the termination has been given.
Notice of termination shall be regarded as having been given by a Contracting State on the date of receipt of such notice by the other Contracting State.
- Citeren als
- Art. 29
- Status
- Geldend recht
- Identificatie
- BWBV0006823
- Officiële bron
- wetten.overheid.nl