Einde inhoudsopgave
Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
Article 39 Depositary
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.
The Secretary-General of the Organisation for Economic Co-operation and Development shall be the Depositary of this Convention and any protocols pursuant to Article 38 (Relation with Protocols).
2.
The Depositary shall notify the Parties and Signatories within one calendar month of:
- a)
any signature pursuant to Article 27 (Signature and Ratification, Acceptance or Approval);
- b)
the deposit of any instrument of ratification, acceptance or approval pursuant to Article 27 (Signature and Ratification, Acceptance or Approval);
- c)
any reservation or withdrawal or replacement of a reservation pursuant to Article 28 (Reservations);
- d)
any notification or additional notification pursuant to Article 29 (Notifications);
- e)
any proposed amendment to this Convention pursuant to Article 33 (Amendment);
- f)
any withdrawal from this Convention pursuant to Article 37 (Withdrawal); and
- g)
any other communication related to this Convention.
3.
The Depositary shall maintain publicly available lists of:
- a)
Covered Tax Agreements;
- b)
reservations made by the Parties; and
- c)
notifications made by the Parties.