Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and the Swiss Confederation for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance
Article 28 Territorial extension
Geldend
Geldend vanaf 09-11-2011
- Bronpublicatie:
26-02-2010, Trb. 2010, 98 (uitgifte: 24-03-2010, kamerstukken/regelingnummer: -)
- Inwerkingtreding
09-11-2011
- Bronpublicatie inwerkingtreding:
10-11-2011, Trb. 2011, 224 (uitgifte: 10-11-2011, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
1.
This Convention may be extended, either in its entirety or with any necessary modifications, to the parts of the Kingdom of the Netherlands situated outside Europe, if the parts concerned impose taxes substantially similar in character to those to which the Convention applies. Any such extension shall be agreed upon between the two Contracting Parties in an exchange of notes through diplomatic channels and shall take effect from such date and subject to such modifications and conditions (including conditions as to termination) as shall be specified therein.
2.
Unless otherwise expressly agreed upon between the Contracting States, the termination of this Convention shall also terminate any extension of the Convention to any part of the Kingdom of the Netherlands to which it has been extended under this Article.