Approval Act Protocol amending the Agreement between the Netherlands and Malta on the avoidance of double taxation

Original Language Title: Goedkeuringswet Protocol tot wijziging Overeenkomst tussen Nederland en Malta tot het vermijden van dubbele belasting

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Act of 17 December 1998 approving the Protocol establishing the Hague Protocol of 18 July 1995 amending the Agreement between the Kingdom of the Netherlands and the Republic of Malta on the avoidance of double taxation, and the Prevention of tax on taxes on income and property, with Protocol, signed at The Hague on 18 May 1977

We Beatrix, at the grace of God, Queen of the Netherlands, Princess of Orange-Nassau, etc. etc. etc.

All of them, who will see or hear these, saluut! do know:

In this regard, we considered that the Protocol on the amendment of the Agreement between the Kingdom of the Netherlands and the Republic of Malta on the avoidance of double taxation was reached on 18 July 1995 in the Hague the prevention of tax on the income and the assets of the Hague on 18 May 1977, on the basis of Protocol, signed at The Hague on 18 May 1977, Article 91, first paragraph, of the Constitution the approval of the States-General may be required before the Kingdom can be bound by it;

In this way, we, the Council of State, and with the mean consultations of the States-General, have been well-regarded and understood to be right and to be understood by the following:


Article 1

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The Protocol, which was adopted on 18 July 1995 in The Hague, amending the Agreement between the Kingdom of the Netherlands and the Republic of Malta on the avoidance of double taxation and the prevention of tax avoidance, relating to taxes on income and property, with Protocol, signed at The Hague on 18 May 1977, the text of which is published in Tractatenblad 1995, 224, is hereby approved for the Netherlands.


Article 2

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Without prejudice to the provisions of Article XIII of the Article 1 shall, from the date of the entry into force of the said Protocol, the Agreement between the Kingdom of the Netherlands and the Republic of Malta, signed at The Hague on 18 May 1977, to avoid double taxation and to prevent the entry into force of the Protocol. the prevention of tax on income and property, with Protocol, as amended by the first Protocol, by the Netherlands for the period from 1 January 1994 to the date of entry into force of the Protocol, the former Protocol shall be applied as were the provisions of that Agreement, Protocol, as established on 18 May 1977 in Gravenhage, as it applies, as it stands. The provisions of the first sentence shall not apply where the person residing in Malta who makes an appeal for benefits from the Agreement has become a resident of Malta after 18 July 1995 and in so far as that person is entitled to an act after that date. which in law is contrary to Dutch legislation.


Article 3

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This Act shall enter into force from the day following the date of issuance of the Official Gazette, in which it is placed.

Burdens and orders that it will be placed in the Official Gazette, and that all ministries, authorities, colleges and officials who so concern will keep their hands on the precise execution.

Issued at The Hague, 17 December 1998

Beatrix

The Secretary of State for Finance,

W. A. F. G. Vermeend

The Minister for Foreign Affairs,

J. J. van Aartsen

Published on the twenty-ninth December 1998

The Minister of Justice,

A. H. Korthals