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Article 32 Verdrag tussen het Koninkrijk der Nederlanden en Roemenië tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen

FINAL PROVISIONS

This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention at any time after five years from the date on which the Convention enters into force provided that at least six months prior notice of termination has been given through diplomatic channels. In such event, this Convention shall cease to have effect:

a) in the case of the Netherlands:

(i) in respect of taxes withheld at source, to income derived on or after the first day of January in the calendar year next following the date on which the period specified in the said notice of termination expires; and

(ii) in respect of other taxes on income and capital, to taxes chargeable for any taxable year or period beginning on or after the first day of January in the calendar year next following the date on which the period specified in the said notice of termination expires;

b) In the case of Romania:

(i) in respect of taxes withheld at source, to income derived on or after the first day of January in the calendar year next following the date on which the period specified in the said notice of termination expires; and

(ii) in respect of other taxes on profits, income and capital, to taxes chargeable for any taxable year or period beginning on or after the first day of January in the calendar year next following the date on which the period specified in the said notice of termination expires.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden en Roemenië tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen
Soort
Verdrag
Geldend vanaf
29-07-1999
BWB-id
BWBV0001356
Versie
1999-07-29_0

In de hele regeling · Officiële tekst op wetten.overheid.nl