OrbitaxDutch Appeals Court Upholds Lower Court Decision that MFN Clause in Tax Treaty with South Africa Triggered by MFN Clause of South Africa-Sweden Treaty
|Treaty Development|Netherlands-South Africa-Sweden
A recent decision of the Dutch Court of Appeals (Gerechtshof 's-Hertogenbosch) was published on 31 August 2017 concerning whether the dividends MFN clause added by the 2008 protocol to the 2005 Netherlands-South Africa tax treaty was triggered by way of the dividends MFN clause added by the 2010 protocol to the 1995 South Africa-Sweden tax treaty.
The case involved a 2013 payment of dividend…
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