Dietmar Gosch, Heinz-Klaus Kroppen, Siegfried Grotherr, Gerhard Kraft

DBA-Kommentar

Doppelbesteuerungsabkommen

2023

ISBN der Online-Version: DBAKOM
ISBN der gedruckten Version: 978-3-482-47861-1

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Gosch, Kroppen, Grotherr , u.a. - DBA-Kommentar Online

Artikel 31 u. 32 OECD-MA

Andreas Kolb (Oktober 2020)

Zu Artikel 31 - Inkrafttreten

Zu Artikel 32 - Kündigung

A. Kommentar des OECD-Fiskalausschusses

COMMENTARY ON ARTICLES 31 AND 32

CONCERNING THE ENTRY INTO FORCE AND THE TERMINATION OF THE CONVENTION

1. The present provisions on the procedure for entry into force, ratification and termination are drafted for bilateral conventions and correspond to the rules usually contained in international treaties.

2. Some Contracting States may need an additional provision in the first paragraph of Article 31 indicating the authorities which have to give their consent to the ratification. Other Contracting States may agree that the Article should indicate that the entry into force takes place after an exchange of notes confirming that each State has completed the procedures required for such entry into force.

3. It is open to Contracting States to agree that the Convention shall enter into force when a specified period has elapsed after the exchange of the instruments of ratification or after the confirmation that each State has completed the procedures required for such entry into force.

4. No provisions have been drafted as to the date on which the Convention shall have effect or cea...

DBA-Kommentar

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