Einde inhoudsopgave
Convention between the Government of the Kingdom of the Netherlands and the Government of the Kingdom of Saudi Arabia for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income
Article 28 Termination
Geldend
Geldend vanaf 01-12-2010
- Bronpublicatie:
13-10-2008, Trb. 2008, 214 (uitgifte: 17-12-2008, kamerstukken/regelingnummer: -)
- Inwerkingtreding
01-12-2010
- Bronpublicatie inwerkingtreding:
23-12-2010, Trb. 2010, 329 (uitgifte: 23-12-2010, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Belastingverdragen
1.
This Convention shall remain in force indefinitely but either Contracting States may terminate this Convention through diplomatic channels, by giving the other Contracting State written notice of termination not later than 30 June of any calendar year starting ten years after the year in which this Convention entered into force.
2.
In such event the provisions of this Convention shall apply for the last time:
- a)
in respect of taxes withheld at source, to amounts paid on or before 31 December of the calendar year in which the notice of termination of this Convention was given;
- b)
in respect of other taxes on income, to taxes chargeable for any taxable period beginning on or before 31 December in the calendar year in which the notice of termination of this Convention was given.