ANNEX Notawisseling tussen de Nederlandse en de Britse Regering tot uitbreiding van het Verdrag tussen het Koninkrijk der Nederlanden en het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland ter vermijding van dubbele belasting met betrekking tot belastingen van inkomsten
I. APPLICATION
(a) The said Convention as modified by the present Annex shall apply:
(1) as if the contracting parties were the Government of the Kingdom of the Netherlands and the Government of the Federation of Rhodesia and Nyasaland;
(2) as if the term “United Kingdom” (except where the context otherwise required) meant the Federation of Rhodesia and Nyasaland;
(3) as if the taxes concerned in the Federation of Rhodesia and Nyasaland were the Income Tax, Supertax and undistributed Profits Tax; provided that for the purposes only of the application of paragraph (2) of Article XV of the Convention, the taxes concerned shall include the territorial surcharges charged in Northern Rhodesia, Nyasaland and Southern Rhodesia; and
(4) as if references to “the date of signature of the present Convention” were references to the date of the exchange of notes to which the present Annex is appended.
(b) When the last of these measures shall have been taken in the Federation of Rhodesia and Nyasaland necessary to give the present extension the force of law in the Federation, the present extension shall have effect-
(1) in the Netherlands
As respects income tax for any year of assessment beginning after 31st December, 1954; as respects the company tax for any chargeable accounting period beginning after 31st December, 1954 and for the unexpired portion of any chargeable accounting period current at that date; and
as respects any other taxes for the calendar year 1955 and for subsequent years;
(2) in the Federation of Rhodesia and Nyasaland as respects tax for the year of assessment beginning on 1st April, 1955, and for subsequent years of assessment.
(c) The Government of the United Kingdom shall inform the Government of the Kingdom of the Netherlands in writing when the last of the measures necessary, as indicated in paragraph (b), have been taken in the Federation of Rhodesia and Nyasaland.
(d) Except as specified in Part II modification (a) below, the present extension shall remain in force indefinitely and shall continue to remain in force notwithstanding that the convention may have been terminated by either of the High Contracting Parties in accordance with Article XXI thereof. Either High Contracting Party may, however, on or before the 30th June in any calendar year not earlier than the year 1964 give to the other Contracting Party through the diplomatic channel written notice of termination and in such event the present extension shall cease to have effect-
(1) in the Netherlands: as respects income tax for any year of assessment beginning after the end of the calendar year in which the notice is given;
as respects the company tax for any chargeable accounting period beginning after the end of the calendar year in which such notice is given and for the un-expired portion of any chargeable accounting period current at the end of that year; and as respects any other taxes for any calendar year following that in which the notice is given;
(2) in the Federation of Rhodesia and Nyasaland as respects tax for any year of assessment beginning on or after the first day of April in the calendar year next following the date of such notice.
II. MODIFICATIONS
The said Convention shall apply with the modifications that:
(a) Article VI shall cease to be applicable on the 1st January, 1963, and
(b) Wijzigt het Verdrag tussen het Koninkrijk der Nederlanden en het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland ter vermijding van dubbele belasting en ter voorkoming van het ontgaan van belasting met betrekking tot belastingen van inkomsten; Londen, 15 oktober 1948.
- Regeling
- Notawisseling tussen de Nederlandse en de Britse Regering tot uitbreiding van het Verdrag tussen het Koninkrijk der Nederlanden en het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland ter vermijding van dubbele belasting met betrekking tot belastingen van inkomsten
- Soort
- Verdrag
- Geldend vanaf
- 09-04-1963
- BWB-id
- BWBV0004633
- Versie
- 1963-04-09_0