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Treaty between UK and Netherlands – details

04 November 2008

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Treaty Development

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United Kingdom-Netherlands

Details of the income tax treaty and related protocol between the Netherlands and the United Kingdom signed on 26 September 2008, have become available. The Treaty was signed in the Dutch and English languages, each text having equal authenticity. The Treaty generally follows the OECD Model Convention (2008). Once in force, the Treaty will replace the UK-Netherlands tax treaty on income and capital of 7 November 1980, as amended. The maximum rates of withholding tax are: -   10% generally, but 15% where the dividends are paid out of income or gains derived directly or indirectly from immovable property by...