Artikel 30 Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar vermogenswinst

Article 30 Entry into force 1 Each of the Contracting States shall notify to the other, through diplomatic channels, the completion of the procedures required by its law for bringing into force this Convention. This Convention shall enter into force on the fifth day after the date of the later of these notifications and shall thereupon have effect: a) in the United Kingdom: (i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6th April in the calendar year next following that in which this Convention enters into force; (ii) in respect of the corporation tax, for any financial year beginning on or after 1st April in the calendar year next following that in which this Convention enters into force; b) in the Netherlands: (i) in respect of taxes withheld at source on amounts paid or credited on or after the first day of January in the calendar year next following that in which the Convention enters into force; (ii) in respect of other taxes for taxable years and periods beginning on or after the first day of January in the calendar year next following that in which the Convention enters into force. 2 The Convention between the Government of the United Kingdom and Government of the Netherlands signed at The Hague on 7 November 1980 as amended by the first Protocol signed at London on 12 July 1983 and the second Protocol signed at The Hague 24 August 1989 (“the prior Convention”) shall cease to have effect in respect of any tax with effect from the date upon which this Convention has effect in respect of that tax in accordance with the provisions of paragraph 1 of this Article and shall terminate on the last such date. 3 Notwithstanding paragraph 2 of this Article and the provisions of paragraph 3 of Article 14 of this Convention, where, immediately before the entry into force of this Convention, an individual was in receipt of remuneration described in paragraph 3 of Article 15 of the prior Convention, that individual may elect that the provisions of the latter paragraph shall continue to apply to that remuneration for a period of three calendar years after that date. 4 Notwithstanding paragraph 2 of this Article and the provisions of Articles 17 and 21 of this Convention, where, immediately before the entry into force of this Convention, an individual was in receipt of payments falling within sub-paragraph a) of paragraph 2 of Article 19 of the prior Convention, that individual may elect that the provisions of sub-paragraph a) of paragraph 2 of Article 19 and Article 22 of the prior Convention shall continue to apply to those payments.