BWBV0006869
Geldig vanaf 31-05-2021
Artikel 31
Verdrag tussen het Koninkrijk der Nederlanden en het Vorstendom Liechtenstein tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het vermogen en het voorkomen van het ontduiken en ontwijken van belasting
1. This Convention shall remain in force until terminated by a Contracting State. Either 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 following the fifth year after the entry into force. In such event, the Convention shall cease to have effect:
a) in respect of taxes withheld at source, to income paid or credited on or after 1 January of the calendar year next following the year in which the notice is given;
b) in respect of other taxes on income and taxes on capital, to taxes chargeable for any taxable year beginning on or after 1 January of the calendar year next following the year in which the notice is given.
2. The Contracting States shall remain bound by the confidentiality provisions as outlined in paragraph 2 of Article 25 with respect to any information obtained under this Convention.
3. 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.
a) in respect of taxes withheld at source, to income paid or credited on or after 1 January of the calendar year next following the year in which the notice is given;
b) in respect of other taxes on income and taxes on capital, to taxes chargeable for any taxable year beginning on or after 1 January of the calendar year next following the year in which the notice is given.
2. The Contracting States shall remain bound by the confidentiality provisions as outlined in paragraph 2 of Article 25 with respect to any information obtained under this Convention.
3. 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. 31
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0006869
- Officiële bron
- wetten.overheid.nl