Einde inhoudsopgave
Convention on mutual administrative assistance in tax matters
Article 32 Depositaries and their functions
Geldend
Geldend vanaf 01-06-2011
- Redactionele toelichting
Deze versie is nog niet voor alle partijen in werking getreden. Zie voor de partijgegevens het Protocol van 27-05-2010, Trb. 2010, 314.
- Bronpublicatie:
27-05-2010, Trb. 2010, 221 (uitgifte: 07-09-2010, kamerstukken/regelingnummer: -)
- Inwerkingtreding
01-06-2011
- Bronpublicatie inwerkingtreding:
12-07-2013, Trb. 2013, 113 (uitgifte: 12-07-2013, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Inlichtingenuitwisseling en wederzijdse bijstand
1.
The Depositary with whom an act, notification or communication has been accomplished, shall notify the member States of the Council of Europe and the Member countries of OECD and any Party to this Convention of:
- a)
any signature;
- b)
the deposit of any instrument of ratification, acceptance or approval;
- c)
any date of entry into force of this Convention in accordance with the provisions of Article 28 and 29;
- d)
any declaration made in pursuance of the provisions of paragraph 3 of Article 4 or paragraph 3 of Article 9 and the withdrawal of any such declaration;
- e)
any reservation made in pursuance of the provisions of Article 30 and the withdrawal of any reservation effected in pursuance of the provisions of paragraph 4 of Article 30;
- f)
any notification received in pursuance of the provisions of paragraph 3 or 4 of Article 2, paragraph 3 of Article 3, Article 29 or paragraph 1 of Article 31;
- g)
any other act, notification or communication relating to this Convention.
2.
The Depositary receiving a communication or making a notification in pursuance of the provisions of paragraph 1 shall inform immediately the other Depositary thereof.