The State Secretary for Finance issued regulation CPPP 2006/2578M of 10 May 2007, which was published in the Official Gazette of 16 May 2007. The regulation contains the implementing rules regarding the avoidance of double taxation on dividends in respect of all the Netherlands tax treaties, except for those with Switzerland and the United states.. Details of the new rules, which apply to dividends paid or made payable on or after 1 January 2007, and replace previous rules of 29 September 2004, are summarized below. (a) Portfolio dividends. With regard to portfolio dividends, the implementing rules provide for an exemption...