United Nations Model Double Taxation Convention between Developed and Developing Countries 2011
Aanhef
Geldend
Geldend vanaf 15-03-2011
- Bronpublicatie:
15-03-2011, Internet 2011, www.un.org (uitgifte: 15-03-2011, kamerstukken/regelingnummer: -)
- Inwerkingtreding
15-03-2011
- Bronpublicatie inwerkingtreding:
15-03-2011, Internet 2011, www.un.org (uitgifte: 15-03-2011, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht / Belastingverdragen
Convention between (State A) and (State B) with respect to taxes on income and capital1.
Preamble of the convention2.
Voetnoten
States wishing to do so may follow the widespread practice of including in the title a reference to either the avoidance of double taxation or to both the avoidance of double taxation and the prevention of fiscal evasion.
The Preamble of the Convention shall be drafted in accordance with the constitutional procedures of the Contracting States.