- 1
- The Agreement between the Kingdom of the Netherlands and the Hong Kong Special Administrative Region of the People’s Republic of China for the Avoidance of Double Taxation on Income, Profits, Gains or Capital of an Enterprise Operating Ships in International Traffic signed at Hong Kong on 2 November 2000 (hereinafter referred to as ‘the Shipping Agreement’) shall terminate upon the entry into force of this Agreement. However, the provisions of the Shipping Agreement shall continue to have effect for taxable years and periods which are expired before the time at which the provisions of this Agreement shall be effective.
- 2
- It is understood that Article 8A of the Agreement between the Government of the Kingdom of the Netherlands and the Government of Hong Kong concerning air services signed at The Hague on 17 September 1986 (hereinafter referred to as ‘the Air Services Agreement’) shall not have effect as long as this Agreement is in force. However, the provisions of the Air Services Agreement shall continue to have effect for taxable years and periods which are expired before the time at which the provisions of this Agreement shall be effective.
