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Article 29 Overeenkomst tussen het Koninkrijk der Nederlanden en de Republiek Zimbabwe tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar vermogenswinsten

FINAL PROVISIONS

This Convention shall enter into force on the thirtieth day after the latter of the dates on which the respective Governments have notified each other in writing that the formalities constitutionally required in their respective States have been complied with, and its provisions shall have effect:

a) in the Netherlands:

(i) in respect of dividend tax, on dividends payable on or after the date of entry into force of this Convention;

(ii) in respect of any other taxes for taxable years and periods beginning on or after 1st January, in the calendar year following that in which the latter of the notifications has been received;

b) in Zimbabwe:

(i) in respect of income tax, branch profits tax and capital gains tax, for any year of assessment beginning on or after 1st April in the calendar year following that in which the latter of the notifications has been received;

(ii) in respect of non-resident shareholders' tax, for dividends distributed on or after the date of entry into force of this Convention;

(iii) in respect of non-residents' tax on interest, for interest paid on or after the date of entry into force of this Convention;

(iv) in respect of non-residents' tax on fees, for fees paid on or after the date of entry into force of this Convention;

(v) in respect of non-residents' tax on royalties, for royalties paid on or after the date of entry into force of this Convention.

Regeling
Overeenkomst tussen het Koninkrijk der Nederlanden en de Republiek Zimbabwe tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar vermogenswinsten
Soort
Verdrag
Geldend vanaf
21-04-1991
BWB-id
BWBV0002531
Versie
1991-04-21_0

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