BWBV0007023
Geldig vanaf 01-01-2025
Artikel 28
Verdrag tussen het Koninkrijk der Nederlanden en de Kirgizische Republiek 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 of the completion of the procedures required by their respective laws for the bringing into force of this Agreement.
2. This Agreement shall enter into force on the first day of the second month following the date of the receipt of the later of the notifications referred to in paragraph 1 of this Article and its provisions shall have effect in both Contracting States:
a) in respect of taxes withheld at source on amounts paid or credited on or after the first day of January of the calendar year next following the calendar year of the entry into force of the Agreement;
b) in respect of the other taxes for taxation years beginning on or after the first day of January of the calendar year next following the calendar year in which the Agreement entered into force.
3. The Contracting States may agree upon changes and additions to this Agreement. Any such changes and additions shall be drawn up by the Contracting States in an Amending Protocol which shall form an integral part of this Agreement and shall enter into force in accordance with the procedures described in paragraphs 1 and 2 of this Article.
2. This Agreement shall enter into force on the first day of the second month following the date of the receipt of the later of the notifications referred to in paragraph 1 of this Article and its provisions shall have effect in both Contracting States:
a) in respect of taxes withheld at source on amounts paid or credited on or after the first day of January of the calendar year next following the calendar year of the entry into force of the Agreement;
b) in respect of the other taxes for taxation years beginning on or after the first day of January of the calendar year next following the calendar year in which the Agreement entered into force.
3. The Contracting States may agree upon changes and additions to this Agreement. Any such changes and additions shall be drawn up by the Contracting States in an Amending Protocol which shall form an integral part of this Agreement and shall enter into force in accordance with the procedures described in paragraphs 1 and 2 of this Article.
- Citeren als
- Art. 28
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0007023
- Officiële bron
- wetten.overheid.nl