wetzoeker

Article 12 Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Aruba, en het Koninkrijk België inzake de uitwisseling van informatie betreffende belastingen

Each of the Parties shall notify the other in writing through diplomatic channels of the completion of the internal procedures required by its law for the bringing into force of this Agreement. This Agreement shall enter into force on the first day of the second month after receipt of the later of these notifications, and shall have effect:

a) for criminal tax matters on that date; and

b) for all other matters covered in Article 1, in respect of taxable periods beginning on or after January 1 of the year next following the year in which the Agreement entered into force or, where there is no taxable period, in respect of taxes due in respect of taxable events taking place on or after January 1 of the year next following the year in which the Agreement entered into force.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Aruba, en het Koninkrijk België inzake de uitwisseling van informatie betreffende belastingen
Soort
Verdrag
Geldend vanaf
01-01-2019
BWB-id
BWBV0006356
Versie
2019-01-01_0

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