Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and the Federative Republic of Brazil for the avoidance of double taxation and the prevention of fiscal evasion with respect of taxes on income
Article 28 Entry into force
Geldend
Geldend vanaf 20-11-1991
- Bronpublicatie:
08-03-1990, Trb. 1990, 67 (uitgifte: 16-05-1990, kamerstukken/regelingnummer: -)
- Inwerkingtreding
20-11-1991
- Bronpublicatie inwerkingtreding:
17-12-1991, Trb. 1991, 176 (uitgifte: 01-01-1991, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
1.
This Convention shall be ratified and the instruments of ratification shall be exchanged as soon as possible.
2.
This Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect for the first time:
- a)
as respects taxes withheld at source, to amounts paid or credited on or after January 1st of the calendar year immediately following that in which the Convention enters into force;
- b)
as respects other taxes covered by the Convention, for the taxable year beginning on or after January 1st of the calendar year immediately following that in which the Convention enters into force.