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Norway - Sint Maarten Tax Treaty (as amended by 2009 protocol) — 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 31

Termination

This Convention shall remain in force indefinitely, but either of the Contracting States may, on or before 30th June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give to the other Contracting State, through the diplomatic channels, written notice of termination. In such event, the Convention shall cease to have effect:

  • (a) in Norway:
    • (i) in respect of taxes on income or on capital relating to the calendar year (including accounting periods beginning in such year) next following that in which the notice is given;
  • (b) in the Netherlands Antilles:
    • (i) for any taxable year or period beginning after the end of the calendar year in which the notice is given.

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

DONE in Duplicate at Willemstad this thirteenth day of November 1989, in the English language.

FOR THE GOVERNMENT OF THE KINGDOM OF THE NETHERLANDS IN RESPECT OF THE NETHERLANDS ANTILLES:

GILBERT DE PAULA

FOR THE GOVERNMENT OF THE KINGDOM OF NORWAY:

KNUT BERGER