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Netherlands Publishes Synthesized Text of Tax Treaties with Bosnia and Herzegovina, South Africa, and South Korea as Impacted by the BEPS MLI

03 May 2024

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Treaty Development

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Netherlands-Bosnia and Herzegovina-South Africa-South Korea

The Dutch Ministry of Finance has published the synthesized texts of the tax treaties with Bosnia and Herzegovina, South Africa, and South Korea 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 1982 Netherlands-Bosnia and Herzegovina (former Yugoslavia) tax treaty: with respect to taxes withheld...