Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and the Republic of Poland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Article 31 Territorial extension
Geldend
Geldend vanaf 30-04-2022
- Redactionele toelichting
Wordt toegepast voor belastingjaren en -tijdvakken en belastbare gebeurtenissen die aanvangen op of na 1 januari van het kalenderjaar dat volgt op dat waarin de wijziging in werking treedt.
- Bronpublicatie:
29-10-2020, Trb. 2020, 119 (uitgifte: 16-11-2020, kamerstukken/regelingnummer: -)
- Inwerkingtreding
30-04-2022
- Bronpublicatie inwerkingtreding:
03-03-2022, Trb. 2022, 23 (uitgifte: 03-03-2022, 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 any part of the Kingdom of the Netherlands which is not situated in Europe, if the part of the Kingdom of the Netherlands 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 or in any other manner in accordance with their constitutional procedures.
2.
Unless otherwise agreed the termination of the Convention shall not also terminate any extension of the Convention to any part to which it has been extended under this Article.