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Article 28 Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Curaçao, en de Republiek Malta tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belastingen met betrekking tot belastingen naar het inkomen

FINAL PROVISIONS

1 The Kingdom of the Netherlands, in respect of Curaçao, and the Republic of Malta shall notify each other, through diplomatic channels, that the legal requirements for the entry into force of this Convention have been complied with.

2 This Convention shall enter into force on the first day of the first month following the date of receipt of the later of the notifications referred to in paragraph 1 and its provisions shall have effect:

a) in Malta:

in respect of taxes on income derived during any calendar year or accounting period, as the case may be, beginning on or after the first day of January immediately following the date on which the Convention enters into force;

b) in Curaçao:

(i) in respect of taxes withheld at source, on income paid or credited on or after the first day of January immediately following the date on which the Convention enters into force; and

(ii) in respect of other taxes, for taxable periods beginning on or after the first day of January immediately following the date on which the Convention enters into force.

3 As regards the Kingdom of the Netherlands, this Convention shall apply only to Curaçao.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Curaçao, en de Republiek Malta tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belastingen met betrekking tot belastingen naar het inkomen
Soort
Verdrag
Geldend vanaf
01-09-2024
BWB-id
BWBV0006565
Versie
2024-09-01_0

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