BWBV0007121
Artikel 30
Verdrag tussen het Koninkrijk der Nederlanden en het Koninkrijk Thailand 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 Convention shall enter into force on the last day of the month following the month in which the later of the notifications has been received in which the respective Contracting States have notified each other in writing that their formalities constitutionally required have been complied with.
2. Notwithstanding the provisions of paragraph 1, the provisions of Article 26 shall only apply if, after the signing of this Convention, Thailand has introduced the necessary legal basis in relation to these provisions. In such case, Thailand shall inform the Netherlands through diplomatic channels of the date from which Thailand has introduced the necessary legal basis.
3. The provisions of this Convention shall have effect:
a) in respect of taxes withheld at source, on amounts of income derived on or after the first day of January in the calendar year next following the year in which the Convention enters into force; and
b) in respect of other taxes on income, on such taxes chargeable for any tax year or accounting period, beginning on or after the first day of January in the calendar year next following the year in which the Convention enters into force.
4. The Convention between the Kingdom of Thailand and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital, signed at Bangkok on 11 September 1975, shall cease to have effect from the dates on which this Convention becomes effective in accordance with paragraph 3 of this Article.
2. Notwithstanding the provisions of paragraph 1, the provisions of Article 26 shall only apply if, after the signing of this Convention, Thailand has introduced the necessary legal basis in relation to these provisions. In such case, Thailand shall inform the Netherlands through diplomatic channels of the date from which Thailand has introduced the necessary legal basis.
3. The provisions of this Convention shall have effect:
a) in respect of taxes withheld at source, on amounts of income derived on or after the first day of January in the calendar year next following the year in which the Convention enters into force; and
b) in respect of other taxes on income, on such taxes chargeable for any tax year or accounting period, beginning on or after the first day of January in the calendar year next following the year in which the Convention enters into force.
4. The Convention between the Kingdom of Thailand and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital, signed at Bangkok on 11 September 1975, shall cease to have effect from the dates on which this Convention becomes effective in accordance with paragraph 3 of this Article.
- Citeren als
- Art. 30
- Status
- Geldend recht
- Identificatie
- BWBV0007121
- Officiële bron
- wetten.overheid.nl