Convention between the Kingdom of the Netherlands and the Republic of Poland for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance:artikel 32

Convention between the Kingdom of the Netherlands and the Republic of Poland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

Article 32 Entry info force

Geldend

Documentgegevens:

Geldend vanaf 18-03-2003

Bronpublicatie:: 13-02-2002, Trb. 2002, 86 (uitgifte: 24-04-2002, kamerstukken/regelingnummer: -)
Inwerkingtreding: 18-03-2003
Bronpublicatie inwerkingtreding:: 21-03-2003, Trb. 2003, 39 (uitgifte: 21-03-2003, kamerstukken/regelingnummer: -)
Vakgebied(en): Internationaal belastingrecht (V)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen

1.

The Contracting States shall notify each other that the constitutional requirements for entry into force of this Convention have been complied with.

2.

This Convention shall enter into force one month after the date of the latter of the notifications referred to in paragraph 1 and its provisions shall apply:

a): in respect of taxes withheld at source to amounts of income derived on or after 1^st January in the calendar year next following the year in which the Convention enters into force;
b): in respect of other taxes on income to such taxes chargeabie for any taxable year beginning on or after 1^st January in the calendar year next following the year in which the Convention enters into force.

3.

The provisions of the Convention between the Government of the Polish People's Republic and the Government of the Kingdom of the Netherlands for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital signed in Warsaw, on September 20, 1979, and the Protocol to it shall cease to be effective on the date preceding the day on which the present Convention shall become applicable.