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VI Verdrag tussen het Koninkrijk der Nederlanden en de Speciale Administratieve Regio Hongkong van de Volksrepubliek China tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen

to the Agreement between the Kingdom of the Netherlands and the Hong Kong Special Administrative Region of the People’s Republic of China for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

1 The Agreement between the Kingdom of the Netherlands and the Hong Kong Special Administrative Region of the People’s Republic of China for the Avoidance of Double Taxation on Income, Profits, Gains or Capital of an Enterprise Operating Ships in International Traffic signed at Hong Kong on 2 November 2000 (hereinafter referred to as ‘the Shipping Agreement’) shall terminate upon the entry into force of this Agreement. However, the provisions of the Shipping Agreement shall continue to have effect for taxable years and periods which are expired before the time at which the provisions of this Agreement shall be effective.

2 It is understood that Article 8A of the Agreement between the Government of the Kingdom of the Netherlands and the Government of Hong Kong concerning air services signed at The Hague on 17 September 1986 (hereinafter referred to as ‘the Air Services Agreement’) shall not have effect as long as this Agreement is in force. However, the provisions of the Air Services Agreement shall continue to have effect for taxable years and periods which are expired before the time at which the provisions of this Agreement shall be effective.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden en de Speciale Administratieve Regio Hongkong van de Volksrepubliek China tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
Soort
Verdrag
Geldend vanaf
24-10-2011
BWB-id
BWBV0004190
Versie
2011-10-24_0

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