Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and the Republic of South Africa for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital
Article 30 Territorial Extension
Geldend
Geldend vanaf 28-12-2008
- Redactionele toelichting
Voorheen art. 31. Oorspronkelijk art. 30 vernummerd tot art. 29.
- Bronpublicatie:
08-07-2008, Trb. 2008, 147 (uitgifte: 01-01-2008, kamerstukken/regelingnummer: -)
10-10-2005, Trb. 2006, 6 (uitgifte: 18-01-2006, kamerstukken/regelingnummer: -)
- Inwerkingtreding
28-12-2008
- Bronpublicatie inwerkingtreding:
29-12-2008, Trb. 2008, 222 (uitgifte: 01-01-2008, kamerstukken/regelingnummer: -)
29-12-2008, Trb. 2008, 222 (uitgifte: 01-01-2008, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
1.
This Convention may be extended, either in its entirety or with any necessary modifications, to either or both of the countries of the Netherlands Antilles and Aruba, if the country concerned imposes taxes substantially similar in character to those to which the Convention applies. Any such extension shall take effect from such date and be subject to such modifications and conditions, including conditions as to termination, as may be specified and agreed in notes to be exchanged through the diplomatic channel.
2.
Unless otherwise agreed the termination of the Convention shall not also terminate any extension of the Convention to any country to which it has been extended under this Article.