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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 9

Termination

(1) This Agreement shall remain in force until terminated by one of the Parties. Either Party may terminate this Agreement by giving notice of termination in writing through diplomatic channels at least six months before the end of any calendar year. In such event, this Agreement shall cease to have effect for taxable years and periods beginning after the end of the calendar year in which the notice of termination has been given.

(2) This Agreement is supplementary to the Agreement for the Exchange of Information with respect to Taxes between the Parties. Notwithstanding the provisions of paragraph (1), this Agreement shall, on receipt through diplomatic channels of written notice of termination of the Agreement for the Exchange of Information with respect to Taxes, terminate and cease to be effective on the day the Agreement for the Exchange of Information with respect to Taxes between the Parties terminates.

IN WITNESS WHEREOF, the undersigned, duly authorised thereto by their respective Governments, have signed this Agreement.

DONE at Paris, this 10th day of September, 2009, in duplicate in the English language.

FOR THE KINGDOM OF THE NETHERLANDS, IN RESPECT OF ARUBA:

N.J.J. SWAEN

FOR THE GOVERNMENT OF ICELAND:

TOMAS INGI OLRICH