Protocol amending the Convention of 23 july 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises
Article 3
Geldend
Geldend vanaf 01-11-2004
- Bronpublicatie:
25-05-1999, Trb. 1999, 148 (uitgifte: 20-08-1999, kamerstukken/regelingnummer: -)
- Inwerkingtreding
01-11-2004
- Bronpublicatie inwerkingtreding:
20-12-2004, Trb. 2004, 303 (uitgifte: 01-01-2004, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Ondernemingsrecht / Jaarrekeningenrecht
1.
This Protocol shall enter into force on the first day of the third month following the deposit of the instrument of ratification, acceptance or approval by the last Signatory State to take this step.
2.
This Protocol shall take effect as from 1 January 2000.
3.
The period beginning on 1 January 2000 and ending on the date of entry into force of this Protocol shall not be taken into account in determining whether a case has been presented within the time specified in Article 6(1) of the Arbitration Convention.