Convention between the Kingdom of the Netherlands and the Republic of Poland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Aanhef
Geldend
Geldend vanaf 30-04-2022
- Redactionele toelichting
Wordt toegepast voor belastingjaren en -tijdvakken en belastbare gebeurtenissen die aanvangen op of na 1 januari van het kalenderjaar dat volgt op dat waarin de wijziging in werking treedt.
- Bronpublicatie:
29-10-2020, Trb. 2020, 119 (uitgifte: 16-11-2020, kamerstukken/regelingnummer: -)
- Inwerkingtreding
30-04-2022
- Bronpublicatie inwerkingtreding:
03-03-2022, Trb. 2022, 23 (uitgifte: 03-03-2022, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
Convention of 13 February 2002
The Kingdom of the Netherlands
and
the Republic of Poland,
Desiring to further develop their economic relationship and to enhance their cooperation in tax matters,
Intending to eliminate double taxation with respect to the taxes covered by the Convention without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in the Convention for the indirect benefit of residents of third jurisdictions),
Have agreed as follows:
Verdragpartijgroep