Convention on the Elimination of Double Taxation in connection with the Adjustment of Profits of Associated Enterprises
Article 16
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 territorial scope of this Convention shall be that defined in Article 227(1) of the Treaty establishing the European Economic Community, without prejudice to paragraph 2 of this Article.
2.
This Convention shall not apply to:
- —
the French territories referred to in Annex IV to the Treaty establishing the European Economic Community,
- —
the Faroe Islands and Greenland.