Einde inhoudsopgave
Convention between The Kingdom of The Netherlands and The Republic of Azerbaijan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital
Article 30 Territorial extension
Geldend
Geldend vanaf 18-12-2009
- Bronpublicatie:
22-09-2008, Trb. 2008, 202 (uitgifte: 31-10-2008, kamerstukken/regelingnummer: -)
- Inwerkingtreding
18-12-2009
- Bronpublicatie inwerkingtreding:
05-02-2010, Trb. 2010, 44 (uitgifte: 05-02-2010, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Belastingverdragen
1.
This Convention may be extended if desired by the respective countries, either in its entirety or with any necessary modifications, to either or both of the countries of the Netherlands Antilles and Aruba, if the country concerned imposes taxes substantially similar in character to those to which the Convention applies. Any such extension shall take effect from the date agreed upon in notes exchanged through diplomatic channels and subject to the modifications and conditions, including conditions as to termination, as may be specified in those notes.
2.
Unless otherwise agreed the termination of the Convention shall not also terminate any extension of the Convention to any country to which it has been extended under this Article.