Einde inhoudsopgave
Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
Article 27 Signature and Ratification, Acceptance or Approval
Geldend
Geldend vanaf 01-07-2018
- Bronpublicatie:
24-11-2016, Trb. 2017, 86 (uitgifte: 21-06-2017, kamerstukken/regelingnummer: -)
- Inwerkingtreding
01-07-2018
- Bronpublicatie inwerkingtreding:
23-03-2018, Internet 2018, www.verdragenbank.overheid.nl (uitgifte: 23-03-2018, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht / BEPS
Internationaal belastingrecht (V)
Internationaal belastingrecht / Algemeen
Internationaal belastingrecht / Belastingverdragen
1.
As of 31 December 2016, this Convention shall be open for signature by:
- a)
all States;
- b)
Guernsey (the United Kingdom of Great Britain and Northern Ireland); Isle of Man (the United Kingdom of Great Britain and Northern Ireland); Jersey (the United Kingdom of Great Britain and Northern Ireland); and
- c)
any other jurisdiction authorised to become a Party by means of a decision by consensus of the Parties and Signatories.
2.
This Convention is subject to ratification, acceptance or approval.