Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and the Republic of India for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital
Article 28 Territorial extension
Geldend
Geldend vanaf 21-01-1989
- Redactionele toelichting
De inwerkingtreding is gecorrigeerd via een rectificatie (Trb. 1989, 168).
- Bronpublicatie:
30-07-1988, Trb. 1988, 122 (uitgifte: 09-09-1988, kamerstukken/regelingnummer: -)
- Inwerkingtreding
21-01-1989
- Bronpublicatie inwerkingtreding:
16-01-1989, Trb. 1989, 4 (uitgifte: 01-01-1989, 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 Aruba or the Netherlands Antilles, 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 subject to such modifications and conditions, including conditions as to termination, as may be specified and agreed in notes to be exchanged through diplomatic channels.
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.