Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and the Republic of South Africa for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital
Article 31 Entry into Force
Geldend
Geldend vanaf 28-12-2008
- Redactionele toelichting
Voorheen art. 32. Oorspronkelijk art. 31 vernummerd tot art. 30.
- Bronpublicatie:
08-07-2008, Trb. 2008, 147 (uitgifte: 01-01-2008, kamerstukken/regelingnummer: -)
10-10-2005, Trb. 2006, 6 (uitgifte: 18-01-2006, kamerstukken/regelingnummer: -)
- Inwerkingtreding
28-12-2008
- Bronpublicatie inwerkingtreding:
29-12-2008, Trb. 2008, 222 (uitgifte: 01-01-2008, kamerstukken/regelingnummer: -)
29-12-2008, Trb. 2008, 222 (uitgifte: 01-01-2008, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
1.
This Convention shall enter into force on the thirtieth day after the latter of the dates on which the respective Governments have notified each other in writing through the diplomatic channel that the formalities constitutionally required in their respective States have been complied with, and its provisions shall have effect for taxable years and periods beginning on or after the first day of January in the calendar year following that in which the Convention has entered into force.
2.
The Convention between the Government of the Kingdom of the Netherlands and the Government of the Republic of South Africa for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, with Protocol, signed at Cape Town on March 15, 1971, shall be terminated with effect from the date of entry into force of this Convention and shall cease to have effect for any period thereafter for which the provisions of this Convention shall apply.