Einde inhoudsopgave
Convention on the Elimination of Double Taxation in connection with the Adjustment of Profits of Associated Enterprises
Article 12
Geldend
Geldend vanaf 01-01-1995
- Bronpublicatie:
23-07-1990, Trb. 1990, 173 (uitgifte: 17-12-1990, kamerstukken/regelingnummer: -)
- Inwerkingtreding
01-01-1995
- Bronpublicatie inwerkingtreding:
25-09-1997, Trb. 1997, 260 (uitgifte: 01-01-1997, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Ondernemingsrecht / Jaarrekeningenrecht
Europees belastingrecht (V)
1.
The competent authorities party to the procedure referred to in Article 7 shall, acting by common consent on the basis of Article 4, take a decision which will eliminate the double taxation within six months of the date on which the advisory commission delivered its opinion.
The competent authorities may take a decision which deviates from the advisory commission's opinion. If they fail to reach agreement, they shall be obliged to act in accordance with that opinion.
2.
The competent authorities may agree to publish the decision referred to in paragraph 1, subject to the consent of the enterprises concerned.