BWBV0007019
Geldig vanaf 31-08-2025
Artikel 29
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek San Marino tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting
1. The Contracting States shall notify each other, through diplomatic channels, that the legal requirements for the entry into force of this Convention have been complied with.
2. This Convention shall enter into force on the last day of the first month following the date of receipt of the later of the notifications referred to in paragraph 1 of this Article and its provisions shall have effect:
a) with respect to taxes withheld, to the amounts collected as from 1 January of the calendar year next following that in which this Convention enters into force; and
b) with respect to the other taxes on income, to the taxes referred to taxable periods as from 1 January of the calendar year next following that in which this Convention enters into force.
2. This Convention shall enter into force on the last day of the first month following the date of receipt of the later of the notifications referred to in paragraph 1 of this Article and its provisions shall have effect:
a) with respect to taxes withheld, to the amounts collected as from 1 January of the calendar year next following that in which this Convention enters into force; and
b) with respect to the other taxes on income, to the taxes referred to taxable periods as from 1 January of the calendar year next following that in which this Convention enters into force.
- Citeren als
- Art. 29
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0007019
- Officiële bron
- wetten.overheid.nl