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Netherlands Publishes Synthesized Text of Tax Treaties with New Zealand, Singapore, and the Slovak Republic as Impacted by the BEPS MLI

07 November 2022

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Treaty Development

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Netherlands-New Zealand-Singapore-Slovak Republic

The Dutch Ministry of Finance has published the synthesized texts of the tax treaties with New Zealand, Singapore, and the Slovak Republic as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized texts were prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaties and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 1980 Netherlands-New Zealand tax treaty: with respect to taxes withheld at source on amounts...