Einde inhoudsopgave
Convention between the Government of the Kingdom of the Netherlands and the Government of the Kingdom of Saudi Arabia for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income
Article 27 Entry into force
Geldend
Geldend vanaf 01-12-2010
- Bronpublicatie:
13-10-2008, Trb. 2008, 214 (uitgifte: 17-12-2008, kamerstukken/regelingnummer: -)
- Inwerkingtreding
01-12-2010
- Bronpublicatie inwerkingtreding:
23-12-2010, Trb. 2010, 329 (uitgifte: 23-12-2010, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Belastingverdragen
1.
Each Contracting State shall notify the other Contracting State through diplomatic channels of the completion of the procedures required by its laws for entry into force of this Convention. This Convention shall enter into force as of the first day of the second month following that month in which the last notice was given.
2.
The provisions of this Convention shall apply:
- a)
in respect of taxes withheld at source, to amounts paid on or after the first day of January in any calendar year next following that in which the Convention enters into force;
- b)
in respect of other taxes on income, to taxes chargeable for any taxable period beginning on or after the first day of January in any calendar year next following that in which the Convention enters into force.