Einde inhoudsopgave
Agreement between the Kingdom of the Netherlands and the Sultanate of Oman for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Article 31 Termination
Geldend
Geldend vanaf 28-12-2011
- Bronpublicatie:
05-10-2009, Trb. 2010, 181 (uitgifte: 17-06-2010, kamerstukken/regelingnummer: -)
- Inwerkingtreding
28-12-2011
- Bronpublicatie inwerkingtreding:
22-12-2011, Trb. 2011, 265 (uitgifte: 22-12-2011, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Belastingverdragen
This Agreement shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year after the expiration of a period of five years from the date of its entry into force. In such event the Agreement shall cease to have effect:
- a)
in respect of taxes withheld at source: for amount paid or credited on or after the first day of January in the calendar year immediately following that in which the notice of such termination is given, and
- b)
in respect of other taxes: for any fiscal year commencing on or after the first day of January in the calendar year immediately following that in which the notice of such termination is given.