Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and the Federative Republic of Brazil for the avoidance of double taxation and the prevention of fiscal evasion with respect of taxes on income
Article 29 Termination
Geldend
Geldend vanaf 20-11-1991
- Bronpublicatie:
08-03-1990, Trb. 1990, 67 (uitgifte: 16-05-1990, kamerstukken/regelingnummer: -)
- Inwerkingtreding
20-11-1991
- Bronpublicatie inwerkingtreding:
17-12-1991, Trb. 1991, 176 (uitgifte: 01-01-1991, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
Either Contracting State may terminate this Convention after a period of five years from the date on which the Convention enters into force by giving to the other Contracting State, through diplomatic channels, a written notice of termination, provided that any such notice shall be given only on or before the thirtieth day of June in any calendar year.
In such case the Convention shall apply for the last time:
- a)
as respects taxes withheld at source, to amounts paid or credited before the expiration of the calendar year in which the notice of termination is given;
- b)
as respects other taxes covered by the Convention, to amounts received during the taxable year beginning in the calendar year in which the notice of termination is given.