Einde inhoudsopgave
Convention between the Government of the Kingdom of the Netherlands and the Government of the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains
Article 31 Termination
Geldend
Geldend vanaf 25-12-2010
- Bronpublicatie:
26-09-2008, Trb. 2008, 201 (uitgifte: 31-10-2008, kamerstukken/regelingnummer: -)
- Inwerkingtreding
25-12-2010
- Bronpublicatie inwerkingtreding:
27-01-2011, Trb. 2011, 7 (uitgifte: 27-01-2011, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
This Convention shall remain in force until terminated by one of the Contracting States. Either State may terminate this Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year after the expiry of five years from the date of its entry into force. In such event the Convention shall cease to have effect:
- a)
in the United Kingdom:
- (i)
in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6th April in the calendar year next following that in which the notice has been given;
- (ii)
in respect of the corporation tax, for any financial year beginning on or after 1st April in the calendar year next following that in which the notice has been given.
- b)
in the Netherlands:
- (i)
in respect of taxes withheld at source on amounts paid or credited on or after the first day of January in the calendar year next following that in which the notice has been given;
- (ii)
in respect of other taxes for taxable years and periods beginning on or after the first day of January in the calendar year next following that in which the notice has been given.