Protocol amending the Convention between the Kingdom of the Netherlands and the Republic of South Africa for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, with Protocol
Article I
Geldend
Geldend vanaf 28-12-2008
- Bronpublicatie:
08-07-2008, Trb. 2008, 147 (uitgifte: 01-01-2008, kamerstukken/regelingnummer: -)
- Inwerkingtreding
28-12-2008
- Bronpublicatie inwerkingtreding:
29-12-2008, Trb. 2008, 222 (uitgifte: 01-01-2008, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Article 2, paragraph 4 of the Convention shall be amended as follows:
Article 2. Taxes Covered
4
The Convention shall apply also to any identical or substantially similar taxes, including taxes on dividends, that are imposed by either Contracting State after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their respective taxation laws. ’