Einde inhoudsopgave
Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
Article 18 Choice to Apply Part VI
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
A Party may choose to apply this Part with respect to its Covered Tax Agreements and shall notify the Depositary accordingly. This Part shall apply in relation to two Contracting Jurisdictions with respect to a Covered Tax Agreement only where both Contracting Jurisdictions have made such a notification.