Einde inhoudsopgave
Agreement between the Government of the Kingdom of the Netherlands and the Government of the State of Qatar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Article 31 Termination
Geldend
Geldend vanaf 25-12-2009
- Bronpublicatie:
24-04-2008, Trb. 2008, 112 (uitgifte: 27-05-2008, kamerstukken/regelingnummer: -)
- Inwerkingtreding
25-12-2009
- Bronpublicatie inwerkingtreding:
13-01-2010, Trb. 2010, 11 (uitgifte: 13-01-2010, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Belastingverdragen
1.
This Agreement shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving written notice of termination at least six months before the end of any calendar year immediately following the expiration of a period of five years from the date of its entry into force.
2.
This Agreement shall cease to have effect:
- a)
with regard to taxes withheld at source, in respect of amounts paid or credited on or after the first day of January of the calendar year immediately following the year in which the notice is given;
and
- b)
with regard to other taxes, in respect of taxable years or taxable periods beginning on or after 1 January of the calendar year immediately following the year in which the notice is given.