wetzoeker

Article 20 Overeenkomst tussen het Koninkrijk der Nederlanden en het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland tot het vermijden van dubbele belasting en tot het voorkomen van het ontgaan van belasting met betrekking tot belastingen van nalatenschappen en verkrijgingen krachtens erfrecht en van schenkingen

(1) Each of the Contracting Parties shall notify to the other the completion of the procedure required by its law for the bringing into force of this Convention.

(2) The Convention shall enter into force on the date of the later of these notifications and shall thereupon have effect in respect of property by reference to which there is a charge to tax which arises after that date.

(3) Subject to the provisions of paragraph (4) of this Article, the Convention between the United Kingdom of Great Britain and Northern Ireland and the Kingdom of the Netherlands for the Avoidance of Double Taxation with respect to Duties on the Estates of Deceased Persons signed at London on 15 October 1948 (hereinafter referred to as “the 1948 Convention”), shall cease to have effect in respect of property to which this Convention in accordance with the provisions of paragraph (2) of this Article applies.

(4) Where on a death before 27 March 1981 any provision of the 1948 Convention would have afforded any greater relief from tax than this Convention in respect of

(a) any gift inter vivos made by the deceased before 27 March 1974, or

(b) any settled property in which the deceased had a beneficial interest in possession before 27 March 1974 but not at any time thereafter,

that provision shall continue to have effect in the United Kingdom in relation to that gift or settled property.

(5) The 1948 Convention shall terminate on the last date on which it has effect in accordance with the foregoing provisions of this Article.

Regeling
Overeenkomst tussen het Koninkrijk der Nederlanden en het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland tot het vermijden van dubbele belasting en tot het voorkomen van het ontgaan van belasting met betrekking tot belastingen van nalatenschappen en verkrijgingen krachtens erfrecht en van schenkingen
Soort
Verdrag
Geldend vanaf
03-06-1996
BWB-id
BWBV0003530
Versie
1996-06-03_0

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