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 5 Mutual agreement procedure
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.
The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. Consultation requested by the competent authority of a Contracting State shall begin within 90 days from the date of the receipt of such request.
2.
The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraph.