Einde inhoudsopgave
Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
Article 34 Entry into Force
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
1.
This Convention shall enter into force on the first day of the month following the expiration of a period of three calendar months beginning on the date of deposit of the fifth instrument of ratification, acceptance or approval.
2.
For each Signatory ratifying, accepting, or approving this Convention after the deposit of the fifth instrument of ratification, acceptance or approval, the Convention shall enter into force on the first day of the month following the expiration of a period of three calendar months beginning on the date of the deposit by such Signatory of its instrument of ratification, acceptance or approval.