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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 14

Entry into Force

(1) The Government of the Kingdom of the Netherlands and the Government of the Kingdom of Spain shall notify each other, through diplomatic channels, that the internal procedures required by each Contracting Party for the entry into force of this Agreement have been complied with.

(2) The Agreement shall enter into force after a period of three months following the date of receipt of the later of the notifications referred to in paragraph (1).

(3) The provisions of this Agreement shall have effect for any taxable periods, which could still be investigated at the moment of the information request, according to the laws of the Applicant Party.

(4) The Netherlands Antilles shall cease to be considered one of the territories referred to in paragraph (1) of the First Additional Provision of the Spanish Law to Avoid Tax Evasion (Disposición Adicional primera de la Ley 36/2006 de Medidas para la Prevención del Fraude Fiscal) of 29 November 2006 on the date on which this Agreement shall have effect. For this purpose, the date on which this Agreement shall have effect is the date on which this Agreement enters into force.

(5) The information exchanged under this Agreement is considered to be "effective exchange of information" in accordance with the internal legislation of the Contracting Parties.