BWBV0007096
Geldig vanaf 28-02-2026
Artikel 29
Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Curaçao, en de Republiek Cyprus tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting
This Convention shall remain in force indefinitely, but either of the Contracting States may, on or before 30th June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give to the other Contracting State, through diplomatic channels, written notice of termination. In such event, the Convention shall cease to have effect:
a) in Cyprus: (i) with regard to taxes withheld at source, in respect of amounts paid or credited after the end of the calendar year in which such notice is given; and
(ii) with regard to other taxes, in respect of taxable years beginning after the end of the calendar year in which such notice is given;
(i) with regard to taxes withheld at source, in respect of amounts paid or credited after the end of the calendar year in which such notice is given; and
(ii) with regard to other taxes, in respect of taxable years beginning after the end of the calendar year in which such notice is given;
b) in Curaçao: (i) for taxable years and periods beginning, and taxable events occurring, on or after the first day of January in the calendar year following the calendar year in which the notice of termination has been given;
(ii) 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.
(i) for taxable years and periods beginning, and taxable events occurring, on or after the first day of January in the calendar year following the calendar year in which the notice of termination has been given;
(ii) 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.
a) in Cyprus: (i) with regard to taxes withheld at source, in respect of amounts paid or credited after the end of the calendar year in which such notice is given; and
(ii) with regard to other taxes, in respect of taxable years beginning after the end of the calendar year in which such notice is given;
(i) with regard to taxes withheld at source, in respect of amounts paid or credited after the end of the calendar year in which such notice is given; and
(ii) with regard to other taxes, in respect of taxable years beginning after the end of the calendar year in which such notice is given;
b) in Curaçao: (i) for taxable years and periods beginning, and taxable events occurring, on or after the first day of January in the calendar year following the calendar year in which the notice of termination has been given;
(ii) 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.
(i) for taxable years and periods beginning, and taxable events occurring, on or after the first day of January in the calendar year following the calendar year in which the notice of termination has been given;
(ii) 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.
- Citeren als
- Art. 29
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0007096
- Officiële bron
- wetten.overheid.nl