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- This Convention shall enter into force on the thirtieth day after the latter of the dates on which the respective Governments have notified each other in writing that the formalities constitutionally required in their respective States have been complied with, and its provisions shall have effect for taxable years and periods beginning on or after the first day of January in the calendar year next following that in which the latter of the notifications has been received.
- 2
- The Convention between the Kingdom of the Netherlands and the Kingdom of Denmark for the avoidance of double taxation and the establishment of rules of reciprocal administrative assistance, with respect to taxes on income and on capital, with Protocol, signed at Copenhagen on 20 February, 1957, as supplemented by the notes exchanged at Copenhagen on 20 February, 1957, and as amended by the Supplementary Convention signed at The Hague on 20 January, 1966, shall terminate upon the entry into force of this Convention. However, the provisions of the first-mentioned Convention shall continue in effect for taxable years and periods, which are expired before the time at which the provisions of this Convention shall be effective.
- 3
- The following Agreements between the Kingdom of the Netherlands and the Kingdom of Denmark shall not have effect in respect of any year or period for which the present Convention is in force, to wit:
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- – the Agreement of 8 November, 1930, for the reciprocal exemption from income tax of certain profits derived from the business of shipping;
- – the Agreement concluded by exchange of notes of 15 december, 1937, and 24 March, 1938, providing for reciprocal exemption of income tax of certain profits derived from air transport.
