Protocol amending the 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, with Protocol
Article IV Elimination of Double Taxation
Geldend
Geldend vanaf 28-12-2008
- Bronpublicatie:
08-07-2008, Trb. 2008, 147 (uitgifte: 01-01-2008, kamerstukken/regelingnummer: -)
- Inwerkingtreding
28-12-2008
- Bronpublicatie inwerkingtreding:
29-12-2008, Trb. 2008, 222 (uitgifte: 01-01-2008, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
- a)
Article 23, paragraphs 2 and 4, of the Convention shall be amended by replacing in both paragraphs ‘paragraph 7 of Article 10’ by ‘paragraph 6 of Article 10’.
- b)
Article 23, paragraph 3, of the Convention shall be amended by replacing ‘paragraph 2 of Article 10’ by ‘paragraphs 2 and 9 of Article 10’.