Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the Kingdom of the Netherlands for reciprocal exemption of taxes levied on income and profits of air transport enterprises from the exercise of air transport in international traffic and their employees
Article 5 Mutual agreement procedure
Geldend
Geldend vanaf 01-01-1992
- Bronpublicatie:
16-01-1991, Trb. 1991, 54 (uitgifte: 26-03-1991, kamerstukken/regelingnummer: -)
- Inwerkingtreding
01-01-1992
- Bronpublicatie inwerkingtreding:
23-12-1991, Trb. 1991, 180 (uitgifte: 01-01-1991, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Vervoersrecht / Luchtvervoer
The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Agreement. A request for a mutual agreement procedure shall be substantiated in detail within 90 days from the date of receipt of that request.