Einde inhoudsopgave
Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
Article 38 Relation with Protocols
Geldend
Geldend vanaf 01-07-2018
- Bronpublicatie:
24-11-2016, Trb. 2017, 86 (uitgifte: 21-06-2017, kamerstukken/regelingnummer: -)
- Inwerkingtreding
01-07-2018
- Bronpublicatie inwerkingtreding:
23-03-2018, Internet 2018, www.verdragenbank.overheid.nl (uitgifte: 23-03-2018, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht / BEPS
Internationaal belastingrecht (V)
Internationaal belastingrecht / Algemeen
Internationaal belastingrecht / Belastingverdragen
1.
This Convention may be supplemented by one or more protocols.
2.
In order to become a party to a protocol, a State or jurisdiction must also be a Party to this Convention.
3.
A Party to this Convention is not bound by a protocol unless it becomes a party to the protocol in accordance with its provisions.