Wet houdende instemming met de Multilaterale overeenkomst ter implementatie van aan belastingverdragen gerelateerde maatregelen ter voorkoming van grondslaguitholling en winstverschuiving en met de verklarende Nota, gedaan te Parijs op 24 november 2016, de 7 avril 2019
Artikel 1. Deze wet regelt een aangelegenheid als bedoeld in artikel 74 van de Grondwet.
Art. 2. De Multilaterale overeenkomst ter implementatie van aan belastingverdragen gerelateerde maatregelen ter voorkoming van grondslaguitholling en winstverschuiving, hierna te noemen "de Overeenkomst", en de verklarende Nota, gedaan te Parijs op 24 november 2016, zullen volkomen gevolg hebben.
Art. 3. De gemaakte voorbehouden en gedane kennisgevingen overeenkomstig de artikelen 28 en 29 van de Overeenkomst, opgenomen als bijlage, evenals de wijzigingen aan de voorbehouden en de kennisgevingen, zullen volkomen gevolg hebben.
Art. 4. De publiek beschikbare lijsten van gegevens aangaande de andere partijen bij de Overeenkomst, zoals opgesomd in artikel 39, paragraaf 3 van de Overeenkomst, bijgehouden door de depositaris zoals gedefinieerd in artikel 39, paragraaf 1 van de Overeenkomst, gelden als bekendmaking in de zin van artikel 8 van de wet van 31 mei 1961 betreffende het gebruik der talen in wetgevingszaken, het opmaken, bekendmaken en inwerkingtreden van wetten en verordeningen.
BIJLAGE.
Art. N. Multilaterale overeenkomst ter implementatie van aan belastingverdragen gerelateerde maatregelen ter voorkoming van grondslaguitholling en winstverschuiving en met de verklarende Nota, gedaan te Parijs op 24 november 2016
(Voor de Multilaterale...
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