Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and the Republic of Ghana for the Elimination of Double Taxation with respect to Taxes on Income and on Capital Gains and the Prevention of Tax Evasion and Avoidance
Article 30 Territorial extension
Geldend
Geldend vanaf 31-12-2017
- Bronpublicatie:
10-03-2017, Trb. 2017, 68 (uitgifte: 16-05-2017, kamerstukken/regelingnummer: -)
- Inwerkingtreding
31-12-2017
- Bronpublicatie inwerkingtreding:
28-12-2017, Trb. 2017, 204 (uitgifte: 28-12-2017, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Belastingverdragen
1.
This Convention may be extended, either in its entirety or with any necessary modifications, to any part of the Kingdom of the Netherlands which is not situated in Europe and 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 for any part of the Kingdom of the Netherlands to which it has been extended under this Article.