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Tax Treaty between Kosovo and the Netherlands Signed

03 August 2020

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Treaty Development

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Kosovo-Netherlands

The Dutch Ministry of Finance has issued a release announcing that an income tax treaty with Kosovo was signed on 29 July 2020. According to the release, the treaty is consistent with the OECD Model and includes an anti-abuse clause in line with the minimum BEPS standards, as well as provisions exchange of information, assistance in the collection of taxes, and binding arbitration provisions. The treaty is the first of its kind directly between the two countries, although the tax treaty between the Netherlands and the former Yugoslavia had applied but was terminated with effect from 1 September. It will...