BWBV0007045
Artikel 33
Verdrag tussen het Koninkrijk der Nederlanden en de Volksrepubliek Bangladesh tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting
1. This Agreement shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Agreement, by giving the other Contracting State written notice of termination through diplomatic channels. In such event, the Agreement shall cease to have effect:
a) in Bangladesh: (i) in respect of taxes withheld at source, to amounts paid or credited on or after the first day of July next following the date in which the notice is given; and
(ii) in respect of other taxes on income, to income in any income year beginning on or after the first day of July next following the date in which the notice is given;
(i) in respect of taxes withheld at source, to amounts paid or credited on or after the first day of July next following the date in which the notice is given; and
(ii) in respect of other taxes on income, to income in any income year beginning on or after the first day of July next following the date in which the notice is given;
b) in the Netherlands: (i) if the notice has been given in the first six months of a calendar year, 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;
(ii) if the notice has been given in the last six months of a calendar year, 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.
(i) if the notice has been given in the first six months of a calendar year, 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;
(ii) if the notice has been given in the last six months of a calendar year, 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.
2. 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 Bangladesh: (i) in respect of taxes withheld at source, to amounts paid or credited on or after the first day of July next following the date in which the notice is given; and
(ii) in respect of other taxes on income, to income in any income year beginning on or after the first day of July next following the date in which the notice is given;
(i) in respect of taxes withheld at source, to amounts paid or credited on or after the first day of July next following the date in which the notice is given; and
(ii) in respect of other taxes on income, to income in any income year beginning on or after the first day of July next following the date in which the notice is given;
b) in the Netherlands: (i) if the notice has been given in the first six months of a calendar year, 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;
(ii) if the notice has been given in the last six months of a calendar year, 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.
(i) if the notice has been given in the first six months of a calendar year, 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;
(ii) if the notice has been given in the last six months of a calendar year, 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.
2. 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. 33
- Status
- Geldend recht
- Identificatie
- BWBV0007045
- Officiële bron
- wetten.overheid.nl