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Vol 21 No 11 Nov/Dec 2016

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A Commentary to the United States-Netherlands Income Tax Convention

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ISBN13: 9789065448934
ISBN: 9065448934
Published: November 2002
Publisher: Kluwer Law International
Format: looseleaf / ring bound
Price: £110.00



Despatched in 11 to 13 days.

The United States - Netherland Tax Treaty became effective on 1 January 1994. This work is designed to aid practitioners and advisors in gaining an understanding of this treaty. It includes article-by-article commentaries, case law and relevant literature, as well as caveats, such as specifying deviations in the treaty which may conflict with provisions of the OECD model. Detailed annexes provide the opportunity of reviewing the text of the treaty and protocol in both English and Dutch. Also included are the text correspondence, Memorandum of Understanding, Exchange of Notes, US Treasury Department Technical Explanation, Dutch ""Memorie van Antwoord"" and implementary rules.

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