The amending protocol to the 1996 income and capital tax treaty between Denmark and the Netherlands will enter into force on 31 December 2018. The protocol, signed 9 May 2018, is the first to amend the treaty and includes the following changes:

• A new title and preamble in line with BEPS standards;
• The amendment of Article 2 (Taxes Covered) in respect of both countries;
• The removal of provision…