Convention between the Government of the Kingdom of the Netherlands and the Government of the State of Qatar for the avoidance of double taxation on income and profits derived from international air transport
Article 7 Entry into force
Geldend
Geldend vanaf 25-11-2018
- Bronpublicatie:
06-01-2008, Trb. 2008, 59 (uitgifte: 03-04-2008, kamerstukken/regelingnummer: -)
- Inwerkingtreding
25-11-2018
- Bronpublicatie inwerkingtreding:
15-11-2018, Trb. 2018, 198 (uitgifte: 15-11-2018, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Vervoersrecht / Luchtvervoer
1.
Each Contracting State shall notify the other through diplomatic channels of the completion of the procedures required by its law to bring this Convention into force. The Convention shall enter into force on the thirtieth day after the later of these notifications and its provisions shall have effect for taxable years beginning on or after the first day of January in the calendar year next following that in which the Convention has entered into force.
2.
The provisions of paragraph 1 of Article XII of the Agreement between the Kingdom of the Netherlands and the State of Qatar for air services between and beyond their respective territories, signed at The Hague on 6 December 1980, shall terminate upon the entry into force of this Convention. However, the provisions of paragraph 1 of Article XII of the afore-mentioned Agreement shall continue in effect for taxable years which are expired before the time at which the provisions of this Convention shall be effective.