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Netherlands - Iraq Tax Treaty (2019, not yet in force) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 28

Entry into Force

(1) This Convention shall enter into force on the last day of the month following the month in which the latter of the notifications has been received in which the respective Contracting States have notified each other in writing through diplomatic channels that their formalities constitutionally required have been complied with, and its provisions shall have effect for taxable years and periods beginning, and taxable events occurring, on or after 1 January in the calendar year following that in which the Convention has entered into force.

(2) This Convention may be amended with the consent of both Contracting States and such amendment shall enter into force in accordance with paragraph (1) of this Article.