Einde inhoudsopgave
Agreement between the Kingdom of the Netherlands and the Sultanate of Oman for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Article 30 Entry into force
Geldend
Geldend vanaf 28-12-2011
- Bronpublicatie:
05-10-2009, Trb. 2010, 181 (uitgifte: 17-06-2010, kamerstukken/regelingnummer: -)
- Inwerkingtreding
28-12-2011
- Bronpublicatie inwerkingtreding:
22-12-2011, Trb. 2011, 265 (uitgifte: 22-12-2011, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Belastingverdragen
Each of the Contracting States shall notify the other Contracting State through diplomatic channels of the completion of the procedures required by its law for the bringing into force of this Agreement. This Agreement shall enter into force on the thirtieth day after the date of the later of these notifications and shall thereupon have effect as follows:
- a)
in respect of taxes withheld at source: for amounts paid or credited on or after the first day of January next following the date on which this Agreement enters into force, and
- b)
in respect of other taxes: for any fiscal year commencing on or after the first day of January next following the date on which this Agreement enters into force.