- 1
- It is understood that at the moment of signing of this Convention Uganda and the Netherlands, notwithstanding the provisions of paragraph 6 of Article 24, treat residents of both Contracting States with respect to taxes of every kind and description in conformity with the provisions of this Article. If, however, at any moment after the signing of this Convention a Contracting State would, with respect to taxes of every kind and description, nevertheless treat residents of the other Contracting State in a way which would not be in conformity with the principles laid down in Article 24, then the competent authorities shall in mutual agreement settle the way in which such treatment may be eliminated.
- 2
- If, and so long as, a Convention for the avoidance of double taxation is effective between Uganda and a member of the OECD, which convention does not provide for an additional tax such as referred to in the second sentence of paragraph 2 of Article 24 of this Convention, the additional tax mentioned therein shall not be levied upon enterprises of the Netherlands.
