Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters
Article IX
Geldend
Geldend vanaf 01-06-2011
- Redactionele toelichting
De inwerkingtreding is gepubliceerd in het Maandbericht van maart 2011.
- Bronpublicatie:
27-05-2010, Trb. 2010, 221 (uitgifte: 07-09-2010, kamerstukken/regelingnummer: -)
- Inwerkingtreding
01-06-2011
- Bronpublicatie inwerkingtreding:
12-07-2013, Trb. 2013, 113 (uitgifte: 12-07-2013, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht / Inlichtingenuitwisseling en wederzijdse bijstand
1.
This Protocol shall be open for signature by the Signatories to the Convention. It is subject to ratification, acceptance or approval. A signatory may not ratify, accept or approve this Protocol unless it has previously or simultaneously ratified, accepted or approved the Convention. Instruments of ratification, acceptance or approval shall be deposited with one of the Depositaries.
2.
This Protocol shall enter into force on the first day of the month following the expiration of a period of three months after the date on which five Parties to the Convention have expressed their consent to be bound by the Protocol in accordance with the provisions of paragraph 1.
3.
In respect of any Party to the Convention which subsequently expresses its consent to be bound by it, the Protocol shall enter into force on the first day of the month following the expiration of a period of three months after the date of the deposit of the instrument of ratification, acceptance or approval.